Receipts by Source: Outlays by Function:

Receipts by Source: Outlays by Function:

 Monthly Treasury Statement

of Receipts and Outlays

of the United States Government

For Fiscal Year 2015 Through April 30, 2015, and Other Periods

Highlight

Cumulative Receipts, Outlays, and Surplus/Deficit through Fiscal Year 2015

Receipts, Outlays, and Surplus/Deficit for April 2015













Other Taxes and Duties

$24 Billion













Corporate Income Taxes

$43 Billion





















Social Security and Other

Payroll Taxes

$117 Billion

















Individual Income Taxes

$288 Billion









Total Receipts

$472 Billion

Total Outlays

$315 Billion

















Surplus

$157 Billion

















Other

$123 Billion













Interest on Debt

$25 Billion













Medicare

$45 Billion













Social Security

$74 Billion













Defense

$48 Billion













Other Taxes and Duties

$161 Billion













Corporate Income Taxes

$175 Billion





















Social Security and Other

Payroll Taxes

$625 Billion

















Individual Income Taxes

$930 Billion





Total Receipts

$1,892 Billion





Deficit

$283 Billion





Total Outlays

$2,174 Billion

















Other

$872 Billion













Interest on Debt

$132 Billion













Medicare

$313 Billion













Social Security

$511 Billion













Defense

$347 Billion

The impact of large individual tax deposits resulted in budget receipts of $471.8 billion

and a surplus of $156.7 billion.
Period Receipts Outlays Deficit/Surplus (-)

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2014 and 2015, by Month

[$ millions]

FY 2014

October 198,927 289,511 90,584

November 182,453 317,679 135,226

December 285,041 231,821 -53,220

January 295,997 306,247 10,250

February 144,349 337,880 193,532

March 215,846 252,741 36,895

April 414,237 307,383 -106,853

May 199,889 329,860 129,971

June 323,646 253,127 -70,519

July 214,493 309,113 94,621

August 194,248 322,925 128,677

September 1351,245 245,441 -105,803

Year-to-Date 3,020,371 3,503,730 483,359

FY 2015

October 212,719 334,432 121,713

November 191,436 248,254 56,818

December 335,327 333,463 -1,864

January 306,742 324,289 17,546

February 139,388 331,738 192,350

March 234,187 2287,105 52,918

April 471,801 315,087 -156,714

Year-to-Date 1,891,601 2,174,368 282,766

1 Receipts increased by $1 million to reflect additional reporting by the District Architect of the Capitol for the month of March 2015.

of Columbia Courts for the month of September 2014. Note: Details may not add to totals due to rounding.

2 Outlays have been increased by $8 million to reflect additional reporting by the

Introduction

The Monthly Treasury Statement of Receipts and Outlays of the United 

States Government (MTS) is prepared by the Bureau of the Fiscal Service, 

Department of the Treasury, and after approval by the Fiscal Assistant

Secretary of the Treasury; is normally released on the 8th workday of the 

month following the reporting month. The publication is based on data

provided by Federal entities, disbursing officers, and Federal Reserve 

banks.

AUDIENCE

The MTS is published to meet the needs of those responsible for or 

interested in the cash position of the Treasury, those who are responsible 

or interested in the Government's budget results; and individuals and

businesses whose operations depend upon or are related to the 

Government's financial operations. 

DISCLOSURE STATEMENT

This statement summarizes the financial activities of the Federal 

Government and off-budget Federal entities conducted in accordance

with the Budget of the U.S. Government, i.e., receipts and outlays of 

funds, the surplus or deficit, and the means of financing the deficit or 

disposing of the surplus. Information is presented on a modified cash 

basis; receipts are accounted for on the basis of collections; refunds of 

receipts are treated as deductions from gross receipts; revolving and

management fund receipts, reimbursements and refunds of monies 

previously expended are treated as deductions from gross outlays; and 

interest on the public debt (public issues) is recognized on the accrual 

basis. Major information sources include accounting data reported by

Federal entities, disbursing officers, and Federal Reserve banks.

TRIAD OF PUBLICATIONS

The MTS is part of a triad of Treasury financial reports. The Daily 

Treasury Statement is published each working day of the Federal 

Government. It provides data on the cash and debt operations of the

Treasury based upon reporting of the Treasury account balances by

Federal Reserve banks. The MTS is a report of Government receipts and

outlays, based on agency reporting. The Combined Statement of

Receipts, Outlays, and Balances of the United States Government is the 

official publication of the detailed receipts and outlays of the

Government. It is published annually in accordance with legislative 

mandates given to the Secretary of the Treasury.

DATA SOURCES AND INFORMATION

The Explanatory Notes section of this publication provides information

concerning the flow of data into the MTS and sources of information 

relevant to the MTS. 

Contents

Summary Page 2

Receipts Page 6

Outlays Page 7

Means of Financing Page 21

Receipts/Outlays by Month Page 31

Federal Trust Funds/Securities Page 33

Receipts by Source/Outlays by Function Page 34

Explanatory Notes Page 35

2
FYTD Receipts FYTD Outlays Deficit (-)/Surplus

Figure 2. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Cumulative, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr

-1,000

0

1,000

2,000

3,000

4,000

Receipts Outlays Deficit (-)/Surplus

Figure 1. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr

-200

-100

0

100

200

300

400

500

Classification This

Month

Current

Fiscal Year

to Date

Budget

Estimates Full

Fiscal Year 1

Comparable

Prior Period

Year to Date

(2014)

Budget

Estimates

Next Fiscal

Year (2016) 1

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, April 2015 and Other Periods

[$ millions]

Total On-Budget and Off-Budget Results:

 Total Receipts 471,801 1,891,601 3,176,072 1,736,850 3,525,179

 On-Budget Receipts 390,011 1,437,931 2,410,502 1,302,234 2,724,214

 Off-Budget Receipts 81,790 453,670 765,570 434,616 800,965

 Total Outlays 315,087 2,174,368 3,758,577 2,043,262 3,999,467

 On-Budget Outlays 251,492 1,745,308 3,005,957 1,633,761 3,201,064

 Off-Budget Outlays 63,595 429,059 752,620 409,501 798,403

 Total Surplus (+) or Deficit (-) +156,714 -282,766 -582,505 -306,413 -474,288

 On-Budget Surplus (+) or Deficit (-) +138,519 -307,377 -595,455 -331,527 -476,850

 Off-Budget Surplus (+) or Deficit (-) +18,195 +24,610 +12,950 +25,115 +2,562

 Total On-Budget and Off-Budget Financing -156,714 282,766 582,505 306,413 474,288

Means of Financing:

 Borrowing from the Public -36,024 271,246 726,454 517,525 602,161

 Reduction of Operating Cash, Increase (-) -173,785 -115,567 -41,698 -59,957

 By Other Means 53,095 127,087 -102,251 -151,156 -127,873

1 These estimates are based on the FY 2016 Budget, released by the Office of Note: Details may not add to totals due to rounding.

Management and Budget on February 2, 2015

3
Net Interest National Defense Other Non-Defense Social Security & Medicare ___X Total Outlays

Figure 4. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr

-50

0

50

100

150

200

250

300

350

Other Taxes and Receipts Income Taxes Social Security & Retirement Total Receipts ___X

Figure 3. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr

0

50

100

150

200

250

300

350

400

450

500

4
Classification This

Month

Current

Fiscal Year

to Date

Comparable

Prior Period

Year to Date

Budget

Estimates

Full Fiscal

Year 1 

Table 3. Summary of Receipts and Outlays of the U.S. Government, April 2015 and Other Periods

[$ millions]

Budget Receipts

 Individual Income Taxes 288,204 929,638 823,079 1,478,076

 Corporation Income Taxes 43,230 175,345 156,808 341,688

 Social Insurance and Retirement Receipts:

 Employment and General Retirement (Off-Budget) 81,790 453,670 434,616 765,570

 Employment and General Retirement (On-Budget) 24,943 142,950 138,459 239,431

 Unemployment Insurance 9,496 26,471 27,639 56,351

 Other Retirement 301 2,105 1,984 3,660

 Excise Taxes 6,172 45,584 45,866 95,898

 Estate and Gift Taxes 3,245 12,156 11,150 19,738

 Customs Duties 3,430 20,845 19,691 36,762

 Miscellaneous Receipts 10,990 82,838 77,556 138,898

 Total Receipts 471,801 1,891,601 1,736,850 3,176,072

 (On-Budget) 390,011 1,437,931 1,302,234 2,410,502

 (Off-Budget) 81,790 453,670 434,616 765,570

Budget Outlays

 Legislative Branch 350 2,539 2,387 4,899

 Judicial Branch 563 4,096 3,962 7,567

 Department of Agriculture 10,285 89,620 90,677 147,536

 Department of Commerce 634 5,042 4,520 9,971

 Department of Defense--Military Programs 45,442 330,093 341,410 567,702

 Department of Education 5,159 40,618 30,836 103,288

 Department of Energy 2,323 14,705 13,832 30,140

 Department of Health and Human Services 83,515 585,798 528,558 1,012,950

 Department of Homeland Security 2,666 24,639 24,724 45,685

 Department of Housing and Urban Development 7,301 25,588 25,368 42,390

 Department of the Interior 858 6,760 6,405 13,008

 Department of Justice 2,218 14,822 17,003 36,087

 Department of Labor 4,527 26,816 36,094 52,797

 Department of State 1,747 14,474 15,541 30,521

 Department of Transportation 4,943 38,386 40,791 80,208

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 31,782 192,518 223,972 431,591

 Other 14,256 99,475 37,118 74,784

 Department of Veterans Affairs 13,352 91,856 87,086 160,797

 Corps of Engineers 575 3,914 3,765 7,463

 Other Defense Civil Programs 3,518 39,607 34,304 59,725

 Environmental Protection Agency 377 3,654 4,958 8,325

 Executive Office of the President 34 229 214 401

 General Services Administration -384 -851 -187 -1,178

 International Assistance Programs 398 15,729 10,828 24,006

 National Aeronautics and Space Administration 1,294 10,395 9,725 18,097

 National Science Foundation 551 3,522 3,664 7,082

 Office of Personnel Management 8,166 53,851 51,897 94,672

 Small Business Administration 69 -1,139 -207 -571

 Social Security Administration 78,758 543,310 521,032 953,781

 Independent Agencies 672 10,305 3,960 19,707

 Allowances ...... ...... ...... 1,875

 Undistributed Offsetting Receipts:

 Interest -4,874 -61,008 -75,853 -150,911

 Other -5,988 -54,998 -55,123 -135,818

 Total Outlays 315,087 2,174,368 2,043,262 3,758,577

 (On-Budget) 251,492 1,745,308 1,633,761 3,005,957

 (Off-Budget) 63,595 429,059 409,501 752,620

 Surplus (+) or Deficit (-) +156,714 -282,766 -306,413 -582,505

 (On-Budget) +138,519 -307,377 -331,527 -595,455

 (Off-Budget) +18,195 +24,610 +25,115 +12,950

1 These estimates are based on the FY 2016 Budget, released by the Office of Note: Details may not add to totals due to rounding.

Management and Budget on February 2, 2015 ... No Transactions

5
This Month

Receipts Gross

Receipts

Refunds

(Deduct) Receipts

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Receipts

Refunds

(Deduct) Receipts GrossReceipts

Refunds

(Deduct)

Table 4. Receipts of the U.S. Government, April 2015 and Other Periods

[$ millions]

Individual Income Taxes ...... ...... ......

 Withheld 95,842 744,623 698,643

 Presidential Election Campaign Fund 9 22 20

 Other 248,148 387,657 326,644

 Total -- Individual Income Taxes 344,000 55,795 288,204 1,132,302 202,664 929,638 1,025,307 202,229 823,079

Corporation Income Taxes 45,656 2,426 43,230 209,324 33,980 175,345 180,713 23,904 156,808

Social Insurance and Retirement Receipts:

 Employment and General Retirement:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 53,616 ...... 53,616 359,174 ...... 359,174 343,900 ...... 343,900

 Self-Employment Contributions Act Taxes 16,301 ...... 16,301 25,165 ...... 25,165 24,151 ...... 24,151

 Adjustments Attributable to Prior Years ...... ...... ...... 3,477 ...... 3,477 3,480 ...... 3,480

 Total -- Federal Old-Age and Survivors Insurance Trust Fund 69,917 ...... 69,917 387,816 ...... 387,816 371,531 ...... 371,531

 Federal Disability Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 9,105 ...... 9,105 60,992 ...... 60,992 58,397 ...... 58,397

 Self-Employment Contributions Act Taxes 2,768 ...... 2,768 4,274 ...... 4,274 4,103 ...... 4,103

 Adjustments Attributable to Prior Years ...... ...... ...... 588 ...... 588 586 ...... 586

 Total -- Federal Disability Insurance Trust Fund 11,873 ...... 11,873 65,854 ...... 65,854 63,086 ...... 63,086

 Federal Hospital Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 17,240 ...... 17,240 126,964 ...... 126,964 121,856 ...... 121,856

 Self-Employment Contributions Act Taxes 7,203 ...... 7,203 11,358 ...... 11,358 11,157 ...... 11,157

 Adjustments Attributable to Prior Years ...... ...... ...... 874 ...... 874 1,974 ...... 1,974

 Total -- Federal Hospital Insurance Trust Fund 24,443 ...... 24,443 139,196 ...... 139,196 134,987 ...... 134,987

 Railroad Retirement:

 Rail Pension and Supplemental Annuity 296 (**) 296 1,936 1 1,935 1,765 7 1,758

 Social Security Equivalent Account 204 (**) 204 1,820 1 1,819 1,721 7 1,714

 Total -- Employment and General Retirement 106,733 (**) 106,733 596,621 1 596,620 573,089 14 573,075

 Unemployment Insurance:

 Deposits by States 6,302 ...... 6,302 18,515 ...... 18,515 20,178 ...... 20,178

 Federal Unemployment Taxes 3,211 42 3,169 7,998 84 7,914 7,510 74 7,436

 Railroad Unemployment Taxes 25 ...... 25 42 ...... 42 25 ...... 25

 Total -- Unemployment Insurance 9,538 42 9,496 26,555 84 26,471 27,713 74 27,639

 Other Retirement:

 Federal Employees' Retirement--Employee Share 299 ...... 299 2,091 ...... 2,091 1,969 ...... 1,969

 Non-Federal Employees Retirement 2 ...... 2 14 ...... 14 15 ...... 15

 Total -- Other Retirement 301 ...... 301 2,105 ...... 2,105 1,984 ...... 1,984

 Total -- Social Insurance and Retirement Receipts 116,572 43 116,530 625,281 85 625,196 602,786 88 602,698

Excise Taxes:

 Miscellaneous Excise Taxes 3,071 1,616 1,455 18,717 2,512 16,205 19,540 1,133 18,407

 Airport and Airway Trust Fund 1,249 3 1,246 7,538 12 7,526 6,908 6 6,902

 Highway Trust Fund 3,418 ...... 3,418 21,537 ...... 21,537 20,238 ...... 20,238

 Black Lung Disability Trust Fund 53 ...... 53 317 ...... 317 319 ...... 319

 Total -- Excise Taxes 7,791 1,619 6,172 48,109 2,525 45,584 47,005 1,139 45,866

Estate and Gift Taxes 3,308 63 3,245 12,635 480 12,156 11,645 495 11,150

Customs Duties 3,546 116 3,430 21,795 950 20,845 20,468 777 19,691

Miscellaneous Receipts:

 Deposit of Earnings, Federal Reserve System 9,171 ...... 9,171 52,630 ...... 52,630 57,869 ...... 57,869

 Universal Service Fund 816 ...... 816 5,519 ...... 5,519 5,721 ...... 5,721

 All Other 1,006 3 1,004 24,699 10 24,689 13,986 20 13,966

 Total -- Miscellaneous Receipts 10,993 3 10,990 82,847 10 82,838 77,576 20 77,556

Total -- Receipts 531,866 60,065 471,801 2,132,294 240,693 1,891,601 1,965,501 228,652 1,736,850

 Total -- On-Budget 450,076 60,065 390,011 1,678,624 240,693 1,437,931 1,530,885 228,652 1,302,234

 Total -- Off-Budget 81,790 ...... 81,790 453,670 ...... 453,670 434,616 ...... 434,616

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

6
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods

[$ millions]

Legislative Branch:

 Senate 68 (**) 68 493 1 492 471 2 469

 House of Representatives 98 (**) 98 739 1 738 724 1 723

 Joint Items 1 ...... 1 9 ...... 9 9 ...... 9

 Capitol Police 26 ...... 26 197 ...... 197 183 ...... 183

 Congressional Budget Office 3 ...... 3 27 ...... 27 24 ...... 24

 Architect of the Capitol 46 1 46 1 313 2 311 251 2 249

 Library of Congress 42 1 41 338 6 332 323 5 318

 Government Printing Office 16 ...... 16 93 ...... 93 87 ...... 87

 Government Accountability Office 41 ...... 41 296 ...... 296 283 ...... 283

 United States Tax Court 4 ...... 4 30 ...... 30 28 ...... 28

 Other Legislative Branch Agencies 7 ...... 7 29 ...... 29 30 ...... 30

 Proprietary Receipts from the Public ...... 1 -1 ...... 7 -7 ...... 10 -10

 Intrabudgetary Transactions -1 ...... -1 -7 ...... -7 -6 ...... -6

 Offsetting Governmental Receipts ...... ...... ...... ...... (**) (**) ...... (**) (**)

 Total--Legislative Branch 353 2 350 2,557 18 2,539 2,408 20 2,387

Judicial Branch:

 Supreme Court of the United States 6 ...... 6 48 ...... 48 59 ...... 59

 Courts of Appeals, District Courts, and Other Judicial

 Services 543 ...... 543 4,323 ...... 4,323 4,144 ...... 4,144

 Other 30 ...... 30 323 ...... 323 313 ...... 313

 Proprietary Receipts from the Public ...... 14 -14 ...... 88 -88 ...... 88 -88

 Intrabudgetary Transactions -2 ...... -2 -511 ...... -511 -466 ...... -466

 Total--Judicial Branch 576 14 563 4,184 88 4,096 4,050 88 3,962

Department of Agriculture:

 Agricultural Research Service 89 ...... 89 644 ...... 644 591 ...... 591

 National Institute of Food and Agriculture:

 Research and Education Activities 77 ...... 77 400 ...... 400 370 ...... 370

 Extension Activities 40 ...... 40 257 ...... 257 254 ...... 254

 Other 10 ...... 10 54 ...... 54 59 ...... 59

 Animal and Plant Health Inspection Service 80 ...... 80 641 ...... 641 577 ...... 577

 Food Safety and Inspection Service 72 ...... 72 578 ...... 578 544 ...... 544

 Agricultural Marketing Service 73 ...... 73 720 ...... 720 420 ...... 420

 Risk Management Agency:

 Administrative and Operating Expenses 5 ...... 5 40 ...... 40 37 ...... 37

 Federal Crop Insurance Corporation Fund 292 35 257 8,576 54 8,522 9,574 152 9,422

 Farm Service Agency:

 Salaries and Expenses 113 ...... 113 783 ...... 783 464 ...... 464

 USDA Supplemental Assistance (**) ...... (**) (**) ...... (**) (**) ...... (**)

 Agricultural Disaster Relief Fund (**) ...... (**) 1 ...... 1 33 ...... 33

 Commodity Credit Corporation 370 646 -276 11,191 3,463 7,728 13,573 4,219 9,355

 Tobacco Trust Fund 185 ...... 185 226 ...... 226 619 ...... 619

 Agricultural Credit Insurance Fund 11 8 4 129 69 60 550 88 461

 Other 3 ...... 3 45 ...... 45 21 ...... 21

 Total--Farm Service Agency 683 654 29 12,376 3,532 8,844 15,260 4,307 10,953

 Natural Resources Conservation Service:

 Conservation Operations 62 ...... 62 429 ...... 429 433 ...... 433

 Farm Security and Rural Investment Programs 140 ...... 140 1,960 ...... 1,960 1,932 ...... 1,932

 Other 3 ...... 3 66 ...... 66 75 ...... 75

 Rural Development 51 ...... 51 -68 ...... -68 -119 ...... -119

 Rural Housing Service:

 Rural Housing Insurance Fund 8 50 -42 474 318 156 458 323 136

 Rental Assistance Program 98 ...... 98 690 ...... 690 679 ...... 679

 Other 12 ...... 12 76 ...... 76 71 ...... 71

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund (**) 121 -121 164 519 -355 174 1,170 -996

 Other 79 11 68 544 85 459 582 108 475

 Foreign Agricultural Service 243 ...... 243 899 ...... 899 757 ...... 757

 Food and Nutrition Service:

 Supplemental Nutrition Assistance Program 6,275 ...... 6,275 44,549 ...... 44,549 44,754 ...... 44,754

 Child Nutrition Programs 1,993 ...... 1,993 13,827 ...... 13,827 12,591 ...... 12,591

 Special Supplemental Nutrition Program for Women,

 Infants, and Children (WIC) 550 ...... 550 3,670 ...... 3,670 3,638 ...... 3,638

 Other 40 ...... 40 260 ...... 260 189 ...... 189

 Total--Food and Nutrition Service 8,858 ...... 8,858 62,306 ...... 62,306 61,172 ...... 61,172

7
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of Agriculture: - Continued

 Forest Service:

 National Forest System 110 ...... 110 880 ...... 880 826 ...... 826

 Capital Improvement and Maintenance 22 ...... 22 191 ...... 191 183 ...... 183

 Wildland Fire Management 143 ...... 143 1,031 ...... 1,031 1,194 ...... 1,194

 Forest Service Permanent Appropriations 10 ...... 10 163 ...... 163 358 ...... 358

 Other 66 ...... 66 444 ...... 444 467 ...... 467

 Total--Forest Service 350 ...... 350 2,709 ...... 2,709 3,028 ...... 3,028

 Other 20 7 13 329 41 288 599 35 563

 Proprietary Receipts from the Public ...... 166 -166 ...... 723 -723 ...... 896 -896

 Intrabudgetary Transactions -18 ...... -18 27 ...... 27 141 ...... 141

 Total--Department of Agriculture 11,329 1,044 10,285 94,892 5,272 89,620 97,667 6,990 90,677

Department of Commerce:

 Economic Development Administration 30 (**) 30 175 5 170 204 1 203

 Bureau of the Census 84 ...... 84 658 ...... 658 616 ...... 616

 International Trade Administration 47 ...... 47 251 ...... 251 248 ...... 248

 National Oceanic and Atmospheric Administration 414 31 383 3,185 74 3,111 3,054 132 2,922

 National Institute of Standards and Technology 60 ...... 60 514 ...... 514 472 ...... 472

 National Telecommunications and Information Administration 32 ...... 32 147 ...... 147 273 ...... 273

 Other 21 16 5 278 91 186 -151 55 -206

 Proprietary Receipts from the Public ...... 1 -1 ...... (**) (**) ...... -1 1

 Intrabudgetary Transactions -5 ...... -5 7 ...... 7 -7 ...... -7

 Offsetting Governmental Receipts ...... 2 -2 ...... 3 -3 ...... 1 -1

 Total--Department of Commerce 685 51 634 5,215 173 5,042 4,709 189 4,520

Department of Defense--Military Programs:

 Military Personnel:

 Department of the Army 4,540 ...... 4,540 35,094 ...... 35,094 36,695 ...... 36,695

 Department of the Navy 3,508 ...... 3,508 27,154 ...... 27,154 27,260 ...... 27,260

 Department of the Air Force 2,589 ...... 2,589 20,412 ...... 20,412 21,060 ...... 21,060

 Defense Agencies ...... ...... ...... 6,197 ...... 6,197 6,337 ...... 6,337

 Total--Military Personnel 10,636 ...... 10,636 88,858 ...... 88,858 91,353 ...... 91,353

 Operation and Maintenance:

 Department of the Army 6,671 ...... 6,671 39,499 ...... 39,499 41,423 ...... 41,423

 Department of the Navy 4,493 ...... 4,493 31,127 ...... 31,127 30,546 ...... 30,546

 Department of the Air Force 4,336 ...... 4,336 30,946 ...... 30,946 29,000 ...... 29,000

 Defense Agencies 6,094 ...... 6,094 39,733 ...... 39,733 37,836 ...... 37,836

 Total--Operation and Maintenance 21,594 ...... 21,594 141,304 ...... 141,304 138,805 ...... 138,805

 International Reconstruction and Other Assistance:

 Department of the Army ...... ...... ...... (**) ...... (**) 1 ...... 1

 Procurement:

 Department of the Army 1,322 ...... 1,322 10,930 ...... 10,930 13,792 ...... 13,792

 Department of the Navy 3,241 ...... 3,241 23,135 ...... 23,135 24,956 ...... 24,956

 Department of the Air Force 1,985 ...... 1,985 21,080 ...... 21,080 23,470 ...... 23,470

 Defense Agencies 502 ...... 502 3,763 ...... 3,763 3,939 ...... 3,939

 Total--Procurement 7,051 ...... 7,051 58,909 ...... 58,909 66,157 ...... 66,157

 Research, Development, Test, and Evaluation:

 Department of the Army 619 ...... 619 4,139 ...... 4,139 4,466 ...... 4,466

 Department of the Navy 1,355 ...... 1,355 9,171 ...... 9,171 8,765 ...... 8,765

 Department of the Air Force 2,166 ...... 2,166 13,753 ...... 13,753 13,417 ...... 13,417

 Defense Agencies 1,437 ...... 1,437 9,939 ...... 9,939 10,499 ...... 10,499

 Total--Research, Development, Test, and Evaluation 5,577 ...... 5,577 37,002 ...... 37,002 37,147 ...... 37,147

 Military Construction:

 Department of the Army 215 ...... 215 1,454 ...... 1,454 1,636 ...... 1,636

 Department of the Navy 135 ...... 135 1,021 ...... 1,021 1,197 ...... 1,197

 Department of the Air Force 82 ...... 82 485 ...... 485 695 ...... 695

 Defense Agencies 262 ...... 262 1,879 ...... 1,879 2,101 ...... 2,101

 Total--Military Construction 695 ...... 695 4,839 ...... 4,839 5,630 ...... 5,630

 Family Housing:

 Department of the Army 51 ...... 51 260 ...... 260 -42 ...... -42

 Department of the Navy 28 ...... 28 188 ...... 188 202 ...... 202

 Department of the Air Force 35 ...... 35 184 ...... 184 230 ...... 230

 Defense Agencies 5 2 3 47 13 34 54 10 44

 Revolving and Management Funds:

8
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of Defense--Military Programs: - Continued

 Department of the Navy 20 ...... 20 297 ...... 297 804 ...... 804

 Defense Agencies:

 Working Capital Fund -229 ...... -229 -736 ...... -736 1,694 ...... 1,694

 Other 62 ...... 62 74 ...... 74 78 ...... 78

 Allowances 2 ...... 2 3 ...... 3 40 ...... 40

 Trust Funds:

 Department of the Army (**) ...... (**) 2 ...... 2 5 ...... 5

 Department of the Navy 2 ...... 2 14 ...... 14 14 ...... 14

 Department of the Air Force 2 ...... 2 26 (**) 26 1 (**) 1

 Defense Agencies 9 ...... 9 114 ...... 114 144 ...... 144

 Proprietary Receipts from the Public:

 Department of the Army ...... 62 -62 ...... 228 -228 ...... 328 -328

 Department of the Navy ...... 17 -17 ...... 79 -79 ...... 75 -75

 Department of the Air Force ...... 39 -39 ...... 44 -44 ...... -7 7

 Defense Agencies ...... 29 -29 ...... 609 -609 ...... 684 -684

 Intrabudgetary Transactions:

 Department of the Army -23 ...... -23 -138 ...... -138 -14 ...... -14

 Department of the Navy -8 ...... -8 1 ...... 1 -7 ...... -7

 Department of the Air Force -14 ...... -14 -29 ...... -29 7 ...... 7

 Defense Agencies 94 ...... 94 -151 ...... -151 196 ...... 196

 Offsetting Governmental Receipts:

 Department of the Army ...... ...... ...... ...... (**) (**) ...... 1 -1

 Total--Department of Defense--Military Programs 45,591 149 45,442 331,067 974 330,093 342,501 1,091 341,410

Department of Education:

 Office of Elementary and Secondary Education:

 Accelerating Achievement and Ensuring Equity 1,226 ...... 1,226 8,666 ...... 8,666 9,152 ...... 9,152

 Impact Aid 75 ...... 75 1,227 ...... 1,227 950 ...... 950

 Education Improvement Programs 330 ...... 330 2,456 ...... 2,456 2,550 ...... 2,550

 State Fiscal Stabilization Fund, Recovery Act 72 ...... 72 522 ...... 522 825 ...... 825

 Other 35 ...... 35 210 ...... 210 216 ...... 216

 Total--Office of Elementary and Secondary Education 1,738 ...... 1,738 13,082 ...... 13,082 13,693 ...... 13,693

 Office of Innovation and Improvement 119 ...... 119 790 ...... 790 666 ...... 666

 Office of English Language Acquisition 46 ...... 46 416 ...... 416 432 ...... 432

 Office of Special Education and Rehabilitative Services:

 Special Education 1,148 ...... 1,148 7,256 ...... 7,256 7,447 ...... 7,447

 Rehabilitation Services and Disability Research 262 ...... 262 2,033 ...... 2,033 1,952 ...... 1,952

 Special Institutions for Persons with Disabilities 26 ...... 26 133 ...... 133 126 ...... 126

 Office of Vocational and Adult Education 123 ...... 123 915 ...... 915 939 ...... 939

 Office of Postsecondary Education:

 Higher Education 174 ...... 174 1,165 ...... 1,165 1,247 ...... 1,247

 Other 54 1 53 164 6 158 172 8 165

 Total--Office of Postsecondary Education 228 1 227 1,329 6 1,323 1,419 8 1,412

 Office of Federal Student Aid:

 Student Financial Assistance 1,443 ...... 1,443 19,718 ...... 19,718 20,417 ...... 20,417

 Student Aid Administration 106 ...... 106 744 ...... 744 746 ...... 746

 Federal Student Loan Reserve Fund ...... ...... ...... 16 ...... 16 166 ...... 166

 Federal Direct Student Loans ...... ...... ...... ...... ...... ...... (**) ...... (**)

 Federal Family Education Loans -43 ...... -43 -221 ...... -221 -157 ...... -157

 Other (**) 1 -1 9 5 4 8 ...... 8

 Total--Office of Federal Student Aid 1,506 1 1,506 20,266 5 20,261 21,181 ...... 21,181

 Institute of Education Sciences 44 ...... 44 361 ...... 361 363 ...... 363

 Departmental Management 45 ...... 45 326 ...... 326 338 ...... 338

 Other (**) ...... (**) (**) ...... (**) 1 ...... 1

 Proprietary Receipts from the Public ...... 27 -27 ...... 6,100 -6,100 ...... 17,691 -17,691

 Intrabudgetary Transactions -98 ...... -98 -178 ...... -178 -23 ...... -23

 Total--Department of Education 5,187 28 5,159 46,729 6,111 40,618 48,534 17,698 30,836

Department of Energy:

 National Nuclear Security Administration:

 Naval Reactors 94 ...... 94 557 ...... 557 624 ...... 624

 Weapons Activities 864 ...... 864 4,557 ...... 4,557 4,524 ...... 4,524

 Defense Nuclear Nonproliferation 137 ...... 137 1,091 ...... 1,091 1,128 ...... 1,128

 Other 38 ...... 38 214 ...... 214 199 ...... 199

9
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of Energy: - Continued

 Environmental and Other Defense Activities:

 Defense Environmental Cleanup 464 ...... 464 2,918 ...... 2,918 2,737 ...... 2,737

 Other Defense Activities 58 ...... 58 482 ...... 482 409 ...... 409

 Defense Nuclear Waste Disposal (**) ...... (**) 2 ...... 2 2 ...... 2

 Energy Programs:

 Science 446 ...... 446 2,839 ...... 2,839 2,895 ...... 2,895

 Energy Supply 116 ...... 116 855 ...... 855 825 ...... 825

 Energy Efficiency and Renewable Energy 148 ...... 148 1,057 ...... 1,057 1,211 ...... 1,211

 Fossil Energy Research and Development 60 ...... 60 507 ...... 507 479 ...... 479

 Uranium Enrichment Decontamination and Decommissioning

 Fund 60 ...... 60 362 ...... 362 228 ...... 228

 Advanced Technology Vehicles Manufacturing Loan Program (**) ...... (**) 17 ...... 17 17 ...... 17

 Title 17 Innovative Technology Loan Guarantee Program 24 ...... 24 94 ...... 94 161 ...... 161

 Other 97 4 94 581 33 547 533 40 494

 Total--Energy Programs 953 4 949 6,310 33 6,277 6,348 40 6,308

 Power Marketing Administration 317 358 -40 2,310 2,247 63 2,173 2,294 -121

 Departmental Administration 24 ...... 24 100 ...... 100 82 ...... 82

 Proprietary Receipts from the Public ...... 136 -136 ...... 721 -721 ...... 1,185 -1,185

 Intrabudgetary Transactions -129 ...... -129 -836 ...... -836 -873 ...... -873

 Total--Department of Energy 2,820 497 2,323 17,705 3,000 14,705 17,352 3,519 13,832

Department of Health and Human Services:

 Food and Drug Administration 229 1 228 1,548 5 1,543 1,212 5 1,207

 Health Resources and Services Administration 797 ...... 797 5,350 ...... 5,350 5,290 5 5,285

 Indian Health Service 297 ...... 297 3,467 ...... 3,467 3,524 ...... 3,524

 Centers for Disease Control and Prevention 553 ...... 553 3,837 ...... 3,837 3,631 ...... 3,631

 National Institutes of Health 2,472 ...... 2,472 16,654 ...... 16,654 17,413 ...... 17,413

 Substance Abuse and Mental Health Services Administration 274 ...... 274 1,702 ...... 1,702 1,888 ...... 1,888

 Agency for Healthcare Research and Quality 34 ...... 34 101 ...... 101 53 ...... 53

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 29,102 ...... 29,102 201,119 ...... 201,119 165,241 ...... 165,241

 Payments to Health Care Trust Funds 32,653 ...... 32,653 164,900 ...... 164,900 156,764 ...... 156,764

 Children's Health Insurance Fund 550 ...... 550 5,448 ...... 5,448 6,273 ...... 6,273

 State Grants and Demonstrations 40 ...... 40 309 ...... 309 285 ...... 285

 Federal Hospital Insurance Trust Fund:

 Benefit Payments 23,795 ...... 23,795 157,910 ...... 157,910 148,333 ...... 148,333

 Administrative Expenses 368 ...... 368 5,057 ...... 5,057 5,381 ...... 5,381

 Total--Federal Hospital Insurance Trust Fund 24,163 ...... 24,163 162,967 ...... 162,967 153,714 ...... 153,714

 Health Care Fraud and Abuse Control 166 ...... 166 934 ...... 934 739 ...... 739

 Federal Supplementary Medical Insurance Trust Fund:

 Benefit Payments 23,349 ...... 23,349 153,675 ...... 153,675 142,121 ...... 142,121

 Administrative Expenses 875 ...... 875 3,494 ...... 3,494 3,589 ...... 3,589

 Medicare Prescription Drugs:

 Benefit Payments 6,428 ...... 6,428 44,787 ...... 44,787 37,569 ...... 37,569

 Administrative Expenses 36 ...... 36 287 ...... 287 241 ...... 241

 Total--Federal Supplementary Medical Insurance Trust

 Fund 30,688 ...... 30,688 202,243 ...... 202,243 183,520 ...... 183,520

 Other 168 ...... 168 1,700 ...... 1,700 2,266 ...... 2,266

 Total--Centers for Medicare and Medicaid Services 117,530 ...... 117,530 739,620 ...... 739,620 668,804 ...... 668,804

 Administration for Children and Families:

 Temporary Assistance for Needy Families 1,028 ...... 1,028 8,586 ...... 8,586 9,211 ...... 9,211

 Contingency Fund 50 ...... 50 380 ...... 380 323 ...... 323

 Payments to States for Child Support Enforcement and

 Family Support Programs 296 ...... 296 1,888 ...... 1,888 1,944 ...... 1,944

 Low Income Home Energy Assistance 285 ...... 285 2,559 ...... 2,559 2,663 ...... 2,663

 Refugee and Entrant Assistance 112 ...... 112 694 ...... 694 591 ...... 591

 Child Care Entitlement to States 381 ...... 381 1,640 ...... 1,640 1,563 ...... 1,563

 Payments to States for the Child Care and Development

 Block Grant 36 ...... 36 1,250 ...... 1,250 1,219 ...... 1,219

 Social Services Block Grant 158 ...... 158 1,092 ...... 1,092 987 ...... 987

 Children and Families Services Programs 895 ...... 895 5,961 ...... 5,961 5,532 ...... 5,532

 Payments to States for Foster Care and Adoption

 Assistance 610 ...... 610 4,228 ...... 4,228 4,126 ...... 4,126

 Other 54 ...... 54 305 ...... 305 315 ...... 315

 Total--Administration for Children and Families 3,905 ...... 3,905 28,583 ...... 28,583 28,473 ...... 28,473

10
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of Health and Human Services: - Continued

 Administration for Community Living 140 ...... 140 962 ...... 962 818 ...... 818

 Departmental Management 254 ...... 254 1,679 ...... 1,679 1,476 ...... 1,476

 Other -2 ...... -2 339 ...... 339 419 ...... 419

 Proprietary Receipts from the Public ...... 10,271 -10,271 ...... 53,119 -53,119 ...... 48,715 -48,715

 Intrabudgetary Transactions:

 Payments for Health Insurance for the Aged:

 Federal Supplementary Medical Insurance Trust Fund -22,106 ...... -22,106 -150,952 ...... -150,952 -143,731 ...... -143,731

 Payments for Tax and Other Credits:

 Federal Hospital Insurance Trust Fund -10,548 ...... -10,548 -13,969 ...... -13,969 -13,030 ...... -13,030

 Other -41 ...... -41 2 ...... 2 1,043 ...... 1,043

 Total--Department of Health and Human Services 93,788 10,272 83,515 638,922 53,124 585,798 577,282 48,725 528,558

Department of Homeland Security:

 Departmental Management and Operations -135 ...... -135 364 ...... 364 569 ...... 569

 Citizenship and Immigration Services 269 ...... 269 1,833 ...... 1,833 1,648 ...... 1,648

 United States Secret Service 175 ...... 175 1,031 ...... 1,031 1,022 ...... 1,022

 Transportation Security Administration 284 ...... 284 3,603 ...... 3,603 3,093 ...... 3,093

 Immigration and Customs Enforcement 456 ...... 456 3,318 ...... 3,318 3,077 ...... 3,077

 U.S. Customs and Border Protection 974 1 974 7,121 4 7,117 6,686 1 6,686

 United States Coast Guard 877 ...... 877 6,111 ...... 6,111 6,063 ...... 6,063

 National Protection and Programs Directorate 126 ...... 126 763 ...... 763 731 ...... 731

 Federal Emergency Management Agency:

 State and Local Programs 160 ...... 160 1,346 ...... 1,346 1,495 ...... 1,495

 Firefighter Assistance Grants 49 ...... 49 365 ...... 365 374 ...... 374

 Disaster Relief 352 ...... 352 3,946 ...... 3,946 3,264 ...... 3,264

 National Flood Insurance Fund 47 274 -227 524 1,264 -740 606 1,237 -631

 Other 102 ...... 102 677 ...... 677 747 ...... 747

 Total--Federal Emergency Management Agency 710 274 436 6,858 1,264 5,594 6,487 1,237 5,251

 Science and Technology 54 ...... 54 423 ...... 423 373 ...... 373

 Domestic Nuclear Detection Office 24 ...... 24 173 ...... 173 165 ...... 165

 Other 31 ...... 31 224 ...... 224 220 ...... 220

 Proprietary Receipts from the Public ...... 29 -29 ...... 157 -157 ...... 144 -144

 Intrabudgetary Transactions 6 ...... 6 -6 ...... -6 55 ...... 55

 Offsetting Governmental Receipts ...... 882 -882 ...... 5,753 -5,753 ...... 4,084 -4,084

 Total--Department of Homeland Security 3,852 1,186 2,666 31,817 7,178 24,639 30,189 5,465 24,724

Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Tenant Based Rental Assistance 1,567 ...... 1,567 10,662 ...... 10,662 10,878 ...... 10,878

 Housing Certificate Fund 25 ...... 25 161 ...... 161 212 ...... 212

 Project-Based Rental Assistance 853 ...... 853 5,927 ...... 5,927 5,678 ...... 5,678

 Public Housing Capital Fund 119 ...... 119 1,000 ...... 1,000 1,148 ...... 1,148

 Public Housing Operating Fund 409 ...... 409 2,546 ...... 2,546 2,470 ...... 2,470

 Revitalization of Severely Distressed Public Housing

 (Hope VI) 11 ...... 11 52 ...... 52 61 ...... 61

 Native American Housing Block Grant 102 ...... 102 424 ...... 424 385 ...... 385

 Other 10 ...... 10 41 ...... 41 39 ...... 39

 Total--Public and Indian Housing Programs 3,096 ...... 3,096 20,813 ...... 20,813 20,871 ...... 20,871

 Community Planning and Development:

 Housing Opportunities for Persons with AIDS 54 ...... 54 196 ...... 196 173 ...... 173

 Community Development Fund 599 ...... 599 3,831 ...... 3,831 3,830 ...... 3,830

 Home Investment Partnership Program 92 ...... 92 675 ...... 675 731 ...... 731

 Neighborhood Stabilization Program 6 ...... 6 43 ...... 43 251 ...... 251

 Homeless Assistance Grants 149 ...... 149 1,122 ...... 1,122 1,113 ...... 1,113

 Other 7 ...... 7 49 (**) 49 55 (**) 55

 Total--Community Planning and Development 907 ...... 907 5,917 (**) 5,917 6,153 (**) 6,153

 Housing Programs:

 Credit Accounts:

 FHA-Mutual Mortgage Insurance Fund, Program Account 12,900 ...... 12,900 12,959 ...... 12,959 5,827 ...... 5,827

 FHA-Mutual Mortgage Insurance Capital Reserve Account -9,543 ...... -9,543 -15,076 ...... -15,076 -8,682 ...... -8,682

 FHA-Mutual Mortgage and Cooperative Housing Insurance

 Fund, Liquidating Account 3 3 1 22 17 5 17 11 6

 FHA-General and Special Risk Fund, Program Account 2,080 ...... 2,080 2,080 ...... 2,080 (**) ...... (**)

 FHA-General and Special Risk Fund, Liquidating Account 9 46 -37 39 149 -110 33 144 -110

11
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of Housing and Urban Development: - Continued

 Housing for the Elderly or Handicapped Fund,

 Liquidating Account (**) 37 -37 2 310 -308 (**) 275 -275

 Housing for the Elderly 67 ...... 67 451 ...... 451 520 ...... 520

 Housing for Persons with Disabilities 15 ...... 15 112 ...... 112 135 ...... 135

 Other Assisted Housing Programs 21 ...... 21 159 ...... 159 197 ...... 197

 Other 3 2 1 40 26 14 49 24 25

 Total--Housing Programs 5,555 88 5,467 787 502 286 -1,903 453 -2,356

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities 5 (**) 5 19 1 18 15 51 -36

 Management and Administration 137 ...... 137 1,021 ...... 1,021 1,005 ...... 1,005

 Other 13 ...... 13 110 ...... 110 115 ...... 115

 Proprietary Receipts from the Public:

 FHA-General and Special Risk Fund ...... 2,322 -2,322 ...... 2,558 -2,558 ...... 349 -349

 Other ...... 1 -1 ...... 8 -8 ...... 27 -27

 Intrabudgetary Transactions (**) ...... (**) -5 ...... -5 -5 ...... -5

 Offsetting Governmental Receipts ...... 1 -1 ...... 6 -6 ...... 2 -2

 Total--Department of Housing and Urban Development 9,713 2,412 7,301 28,662 3,074 25,588 26,251 882 25,368

Department of the Interior:

 Land and Minerals Management:

 Bureau of Land Management:

 Management of Lands and Resources 86 ...... 86 535 ...... 535 541 ...... 541

 Other 47 3 44 253 28 225 271 -108 379

 Bureau of Ocean Energy Management 12 ...... 12 44 ...... 44 25 ...... 25

 Office of Surface Mining Reclamation and Enforcement 39 ...... 39 464 ...... 464 376 ...... 376

 Total--Land and Minerals Management 184 3 180 1,296 28 1,268 1,214 -108 1,322

 Water and Science:

 Bureau of Reclamation:

 Water and Related Resources 55 ...... 55 398 ...... 398 477 ...... 477

 Other 63 26 38 354 205 150 810 253 557

 Central Utah Project 1 ...... 1 10 ...... 10 10 ...... 10

 United States Geological Survey 62 ...... 62 621 ...... 621 642 ...... 642

 Bureau of Mines (**) ...... (**) (**) ...... (**) (**) ...... (**)

 Total--Water and Science 181 26 156 1,384 205 1,179 1,937 253 1,685

 Fish and Wildlife and Parks:

 United States Fish and Wildlife Service 271 ...... 271 1,555 ...... 1,555 1,554 ...... 1,554

 National Park Service 247 ...... 247 1,711 ...... 1,711 1,551 ...... 1,551

 Total--Fish and Wildlife and Parks 518 ...... 518 3,266 ...... 3,266 3,105 ...... 3,105

 Bureau of Indian Affairs and Bureau of Indian Education 255 (**) 255 1,934 (**) 1,933 1,343 (**) 1,343

 Departmental Offices:

 Mineral Leasing and Associated Payments 101 ...... 101 1,213 ...... 1,213 1,229 ...... 1,229

 Other 42 ...... 42 175 ...... 175 190 ...... 190

 Insular Affairs 24 ...... 24 227 ...... 227 255 ...... 255

 Office of the Special Trustee for American Indians 34 ...... 34 202 ...... 202 100 ...... 100

 Department-Wide Programs -69 ...... -69 421 ...... 421 412 ...... 412

 Other 20 ...... 20 105 ...... 105 98 ...... 98

 Proprietary Receipts from the Public ...... 332 -332 ...... 3,128 -3,128 ...... 3,250 -3,250

 Intrabudgetary Transactions -68 ...... -68 -102 ...... -102 -84 ...... -84

 Total--Department of the Interior 1,220 362 858 10,120 3,360 6,760 9,800 3,395 6,405

Department of Justice:

 General Administration 36 ...... 36 184 ...... 184 137 ...... 137

 Legal Activities and U.S. Marshals:

 General Legal Activities 86 ...... 86 522 ...... 522 476 ...... 476

 United States Attorneys 184 ...... 184 1,142 ...... 1,142 1,047 ...... 1,047

 United States Marshals Service 61 ...... 61 663 ...... 663 624 ...... 624

 Assets Forfeiture Fund 98 ...... 98 1,757 ...... 1,757 717 ...... 717

 Other 161 ...... 161 15 ...... 15 1,103 ...... 1,103

 Federal Bureau of Investigation 767 ...... 767 4,626 ...... 4,626 4,712 ...... 4,712

 Drug Enforcement Administration 257 ...... 257 1,355 ...... 1,355 1,302 ...... 1,302

 Bureau of Alcohol, Tobacco, Firearms, and Explosives 100 ...... 100 693 ...... 693 625 ...... 625

 Federal Prison System 597 34 563 4,328 220 4,108 4,119 222 3,897

 Office of Justice Programs:

 State and Local Law Enforcement Assistance 107 ...... 107 687 ...... 687 812 ...... 812

12
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of Justice: - Continued

 Community Oriented Policing Services 26 ...... 26 150 ...... 150 200 ...... 200

 Crime Victims Fund 78 ...... 78 375 ...... 375 387 ...... 387

 Other 18 ...... 18 501 ...... 501 551 ...... 551

 Other 53 ...... 53 498 ...... 498 369 ...... 369

 Proprietary Receipts from the Public ...... 229 -229 ...... 1,454 -1,454 ...... 369 -369

 Intrabudgetary Transactions -106 ...... -106 -703 ...... -703 712 ...... 712

 Offsetting Governmental Receipts ...... 43 -43 ...... 294 -294 ...... 301 -301

 Total--Department of Justice 2,524 306 2,218 16,790 1,968 14,822 17,895 892 17,003

Department of Labor:

 Employment and Training Administration:

 Training and Employment Services 279 ...... 279 1,783 ...... 1,783 1,773 ...... 1,773

 Office of Job Corps 106 ...... 106 941 ...... 941 904 ...... 904

 Community Service Employment for Older Americans 39 ...... 39 251 ...... 251 238 ...... 238

 Federal Unemployment Benefits and Allowances 47 ...... 47 305 ...... 305 298 ...... 298

 Federal Additional Unemployment Compensation

 Program-Recovery Act -1 ...... -1 -5 ...... -5 -7 ...... -7

 State Unemployment Insurance and Employment Service

 Operations 151 ...... 151 -27 ...... -27 140 ...... 140

 Payments to the Unemployment Trust Fund ...... ...... ...... 61 ...... 61 5,028 ...... 5,028

 Advances to the Unemployment Trust Fund and Other Funds ...... ...... ...... ...... ...... ...... 10 ...... 10

 Program Administration 7 ...... 7 52 ...... 52 46 ...... 46

 Unemployment Trust Fund:

 Federal-State Unemployment Insurance:

 State Unemployment Benefits 2,895 ...... 2,895 19,932 ...... 19,932 28,786 ...... 28,786

 State Administrative Expenses 206 ...... 206 2,278 ...... 2,278 2,280 ...... 2,280

 Federal Administrative Expenses 24 ...... 24 337 ...... 337 318 ...... 318

 Other 12 ...... 12 69 ...... 69 (**) ...... (**)

 Total--Unemployment Trust Fund 3,137 ...... 3,137 22,615 ...... 22,615 31,385 ...... 31,385

 Other 32 ...... 32 262 ...... 262 338 ...... 338

 Total--Employment and Training Administration 3,797 ...... 3,797 26,239 ...... 26,239 40,152 ...... 40,152

 Pension Benefit Guaranty Corporation 505 380 125 3,545 4,151 -606 3,485 3,111 374

 Employment Standards Administration (**) ...... (**) (**) ...... (**) 1 ...... 1

 Office of Workers' Compensation Programs:

 Special Benefits 251 ...... 251 -804 ...... -804 -1,083 ...... -1,083

 Energy Employees Occupational Illness Compensation Fund 99 ...... 99 611 ...... 611 583 ...... 583

 Special Benefits for Disabled Coal Miners 10 ...... 10 70 ...... 70 77 ...... 77

 Black Lung Disability Trust Fund 20 ...... 20 169 ...... 169 131 ...... 131

 Other 26 ...... 26 213 ...... 213 202 ...... 202

 Wage and Hour Division 29 ...... 29 156 ...... 156 152 ...... 152

 Occupational Safety and Health Administration 44 ...... 44 329 ...... 329 303 ...... 303

 Mine Safety and Health Administration 27 ...... 27 218 ...... 218 195 ...... 195

 Bureau of Labor Statistics 41 ...... 41 306 ...... 306 292 ...... 292

 Departmental Management 60 ...... 60 206 ...... 206 232 ...... 232

 Other 25 ...... 25 185 ...... 185 174 ...... 174

 Proprietary Receipts from the Public ...... 1 -1 ...... -3 3 ...... 3 -3

 Intrabudgetary Transactions -26 ...... -26 -479 ...... -479 -5,687 ...... -5,687

 Total--Department of Labor 4,908 380 4,527 30,964 4,148 26,816 39,208 3,115 36,094

Department of State:

 Administration of Foreign Affairs:

 Diplomatic and Consular Programs 1,419 ...... 1,419 4,751 ...... 4,751 4,477 ...... 4,477

 Educational and Cultural Exchange Programs 55 ...... 55 346 ...... 346 325 ...... 325

 Embassy Security, Construction, and Maintenance -114 ...... -114 852 ...... 852 1,100 ...... 1,100

 Payment to Foreign Service Retirement and Disability

 Fund ...... ...... ...... 40 ...... 40 79 ...... 79

 Foreign Service Retirement and Disability Fund 77 ...... 77 539 ...... 539 536 ...... 536

 Other -703 ...... -703 519 ...... 519 547 ...... 547

 Total--Administration of Foreign Affairs 734 ...... 734 7,048 ...... 7,048 7,063 ...... 7,063

 International Organizations and Conferences 84 ...... 84 1,264 ...... 1,264 1,451 ...... 1,451

 Global Health and Child Survival 495 ...... 495 4,178 ...... 4,178 4,640 ...... 4,640

 Migration and Refugee Assistance 247 ...... 247 1,284 ...... 1,284 1,545 ...... 1,545

 International Narcotics Control and Law Enforcement 108 ...... 108 673 ...... 673 697 ...... 697

 Andean Counterdrug Programs 2 ...... 2 10 ...... 10 20 ...... 20

13
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of State: - Continued

 Other 44 ...... 44 257 ...... 257 241 ...... 241

 Proprietary Receipts from the Public ...... 17 -17 ...... 42 -42 ...... 27 -27

 Intrabudgetary Transactions 49 ...... 49 -198 ...... -198 -91 ...... -91

 Total--Department of State 1,764 17 1,747 14,516 42 14,474 15,568 27 15,541

Department of Transportation:

 Office of the Secretary 87 ...... 87 411 ...... 411 415 ...... 415

 Federal Aviation Administration:

 Operations 227 ...... 227 1,795 ...... 1,795 1,912 ...... 1,912

 Airport and Airway Trust Fund:

 Grants-In-Aid for Airports 199 ...... 199 1,793 ...... 1,793 1,897 ...... 1,897

 Facilities and Equipment 206 ...... 206 1,444 ...... 1,444 1,634 ...... 1,634

 Research, Engineering, and Development 11 ...... 11 88 ...... 88 78 ...... 78

 Trust Fund Share of FAA Operations 500 ...... 500 3,800 ...... 3,800 3,800 ...... 3,800

 Total--Airport and Airway Trust Fund 917 ...... 917 7,125 ...... 7,125 7,410 ...... 7,410

 Other 20 ...... 20 -62 -27 -35 -79 115 -194

 Total--Federal Aviation Administration 1,163 ...... 1,163 8,857 -27 8,885 9,243 115 9,128

 Federal Highway Administration:

 Highway Trust Fund:

 Federal-Aid Highways 2,339 ...... 2,339 19,912 ...... 19,912 21,572 ...... 21,572

 Other 1 ...... 1 4 ...... 4 6 ...... 6

 Highway Infrastructure Investment, Recovery Act 2 ...... 2 47 ...... 47 120 ...... 120

 Other Programs 79 ...... 79 393 ...... 393 12,281 ...... 12,281

 Total--Federal Highway Administration 2,422 ...... 2,422 20,356 ...... 20,356 33,979 ...... 33,979

 Federal Motor Carrier Safety Administration 46 ...... 46 315 ...... 315 312 ...... 312

 National Highway Traffic Safety Administration 66 ...... 66 501 ...... 501 516 ...... 516

 Federal Railroad Administration:

 Operating Subsidy Grants to the National Railroad

 Passenger Corporation 63 ...... 63 188 ...... 188 270 ...... 270

 Capital and Debt Service Grants to the National Railroad

 Passenger Corporation 68 ...... 68 575 ...... 575 558 ...... 558

 Capital Assistance for High Speed Rail Corridors and

 Intercity Passenger Rail Service 30 ...... 30 463 ...... 463 634 ...... 634

 Other 30 ...... 30 249 ...... 249 281 ...... 281

 Total--Federal Railroad Administration 190 ...... 190 1,474 ...... 1,474 1,742 ...... 1,742

 Federal Transit Administration:

 Formula Grants 3 ...... 3 24 ...... 24 56 ...... 56

 Capital Investment Grants 254 ...... 254 1,085 ...... 1,085 899 ...... 899

 Transit Formula Grants 655 ...... 655 4,596 ...... 4,596 4,588 ...... 4,588

 Transit Capital Assistance, Recovery Act 12 ...... 12 69 ...... 69 113 ...... 113

 Other 58 ...... 58 301 ...... 301 422 ...... 422

 Total--Federal Transit Administration 981 ...... 981 6,075 ...... 6,075 6,078 ...... 6,078

 Maritime Administration 48 1 48 300 8 292 115 6 108

 Other 23 3 20 225 18 207 254 16 238

 Proprietary Receipts from the Public ...... 7 -7 ...... 55 -55 ...... 30 -30

 Intrabudgetary Transactions:

 Payment from the General Fund, Highway Trust Fund ...... ...... ...... ...... ...... ...... -11,693 ...... -11,693

 Other (**) ...... (**) (**) ...... (**) -1 ...... -1

 Offsetting Governmental Receipts ...... 74 -74 ...... 74 -74 ...... 2 -2

 Total--Department of Transportation 5,027 84 4,943 38,515 128 38,386 40,960 169 40,791

Department of the Treasury:

 Departmental Offices:

 Exchange Stabilization Fund ...... 23 -23 5 43 -39 ...... 80 -80

 Grants for Specified Energy Property in Lieu of Tax

 Credit 114 ...... 114 1,143 ...... 1,143 1,800 ...... 1,800

 Housing and Economic Recovery Programs (**) ...... (**) 1 ...... 1 3 ...... 3

 Troubled Asset Relief Program 208 ...... 208 2,144 ...... 2,144 2,598 ...... 2,598

 Other 172 ...... 172 1,043 ...... 1,043 1,308 ...... 1,308

 Bureau of the Fiscal Service:

 Financial Management Service:

 Payment to the Resolution Funding Corporation 662 ...... 662 1,976 ...... 1,976 1,976 ...... 1,976

 Financial Agent Services 66 ...... 66 353 ...... 353 320 ...... 320

 Interest Paid to Credit Financing Accounts ...... ...... ...... ...... ...... ...... 1 ...... 1

 Claims, Judgments, and Relief Acts 100 ...... 100 1,951 ...... 1,951 1,170 ...... 1,170

 Other 153 1 151 421 4 417 1,563 ...... 1,563

 Total--Financial Management Service 980 1 979 4,702 4 4,698 5,030 ...... 5,030

14
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Department of the Treasury: - Continued

 Bureau of the Public Debt 54 ...... 54 532 ...... 532 330 ...... 330

 Total--Bureau of the Fiscal Service 1,034 1 1,033 5,234 4 5,229 5,361 ...... 5,361

 Federal Financing Bank -51 ...... -51 -724 ...... -724 -561 ...... -561

 Alcohol and Tobacco Tax and Trade Bureau:

 Salaries and Expenses 8 ...... 8 56 ...... 56 54 ...... 54

 Internal Revenue Collections for Puerto Rico 21 ...... 21 199 ...... 199 183 ...... 183

 Bureau of Engraving and Printing 6 ...... 6 -24 ...... -24 -18 ...... -18

 United States Mint 183 300 -117 1,691 2,049 -358 1,815 1,966 -151

 Internal Revenue Service:

 Taxpayer Services 198 ...... 198 1,310 ...... 1,310 1,360 ...... 1,360

 Enforcement 369 ...... 369 2,781 ...... 2,781 2,823 ...... 2,823

 Operations Support 316 ...... 316 2,402 ...... 2,402 2,415 ...... 2,415

 Build America Bond Payments, Recovery Act 1,143 ...... 1,143 2,283 ...... 2,283 2,311 ...... 2,311

 Refundable Premium Tax Credits and Cost Sharing

 Reductions 1,822 ...... 1,822 13,817 ...... 13,817 2,853 ...... 2,853

 Payment Where Earned Income Credit Exceeds Liability for

 Tax 6,134 ...... 6,134 58,249 ...... 58,249 57,656 ...... 57,656

 Payment Where Child Tax Credit Exceeds Liability for Tax 1,942 ...... 1,942 19,867 ...... 19,867 20,523 ...... 20,523

 Payment Where American Opportunity Tax Credit Exceeds

 Liability for Tax 718 ...... 718 3,997 ...... 3,997 4,000 ...... 4,000

 Refunding Internal Revenue Collections, Interest 82 ...... 82 631 ...... 631 577 ...... 577

 Other 233 ...... 233 783 (**) 782 775 1 775

 Total--Internal Revenue Service 12,956 ...... 12,956 106,120 (**) 106,120 95,293 1 95,293

 Comptroller of the Currency 81 3 78 590 1,020 -430 591 519 72

 Interest on the Public Debt:

 Interest on Treasury Debt Securities (Gross):

 Public Issues (Accrual Basis) 24,204 ...... 24,204 127,350 ...... 127,350 140,614 ...... 140,614

 Special Issues (Cash Basis) 7,578 ...... 7,578 65,168 ...... 65,168 83,359 ...... 83,359

 Total--Interest on Treasury Debt Securities (Gross) 31,782 ...... 31,782 192,518 ...... 192,518 223,972 ...... 223,972

 Total--Interest on the Public Debt 31,782 ...... 31,782 192,518 ...... 192,518 223,972 ...... 223,972

 Other 8 ...... 8 55 ...... 55 52 ...... 52

 Proprietary Receipts from the Public ...... 40 -40 ...... 13,657 -13,657 ...... 66,759 -66,759

 Intrabudgetary Transactions -115 ...... -115 -1,284 ...... -1,284 -2,038 ...... -2,038

 Total--Department of the Treasury 46,406 368 46,038 308,767 16,774 291,993 330,414 69,324 261,090

Department of Veterans Affairs:

 Joint DOD-VA Medical Facility Demonstration Fund 30 ...... 30 219 ...... 219 209 ...... 209

 Veterans Health Administration:

 Veterans Choice Fund, Veterans Health Administration 31 ...... 31 83 ...... 83 ...... ...... ......

 Medical Services 4,231 ...... 4,231 28,875 ...... 28,875 26,151 ...... 26,151

 Medical Support and Compliance 460 ...... 460 3,442 ...... 3,442 3,311 ...... 3,311

 Medical Facilities 399 ...... 399 2,909 ...... 2,909 3,072 ...... 3,072

 Other 88 37 51 700 260 439 631 246 385

 Benefits Programs:

 Public Enterprise Funds:

 Housing Accounts (**) 1 -1 3 11 -8 3 12 -10

 Other 82 83 (**) 567 534 34 556 545 11

 Compensation and Pensions 6,376 ...... 6,376 43,166 ...... 43,166 40,178 ...... 40,178

 Readjustment Benefits 1,088 ...... 1,088 8,308 ...... 8,308 8,381 ...... 8,381

 Veterans Housing Benefit Program Fund 48 ...... 48 726 ...... 726 2,075 ...... 2,075

 Insurance Funds:

 National Service Life 97 ...... 97 605 ...... 605 561 ...... 561

 Veterans Special Life 17 2 15 104 57 46 99 62 37

 Other 7 ...... 7 31 ...... 31 45 ...... 45

 Total--Benefits Programs 7,716 86 7,630 53,511 602 52,909 51,899 619 51,279

 Departmental Administration:

 Construction 121 ...... 121 1,017 ...... 1,017 704 ...... 704

 Information Technology Systems 398 ...... 398 2,265 ...... 2,265 2,052 ...... 2,052

 General Operating Expenses 244 ...... 244 1,417 (**) 1,417 1,322 (**) 1,322

 Other 77 ...... 77 701 ...... 701 550 ...... 550

 Proprietary Receipts from the Public:

 National Service Life ...... 2 -2 ...... 46 -46 ...... 18 -18

 Other ...... 329 -329 ...... 2,377 -2,377 ...... 1,880 -1,880

 Intrabudgetary Transactions 9 ...... 9 2 ...... 2 -52 ...... -52

 Total--Department of Veterans Affairs 13,805 453 13,352 95,141 3,285 91,856 89,849 2,763 87,086

15
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Corps of Engineers:

 Construction 153 ...... 153 1,165 ...... 1,165 1,114 ...... 1,114

 Operation and Maintenance -370 ...... -370 1,095 ...... 1,095 918 ...... 918

 Flood Control and Coastal Emergencies 64 ...... 64 414 ...... 414 516 ...... 516

 Harbor Maintenance Trust Fund 646 ...... 646 646 ...... 646 571 ...... 571

 Rivers and Harbors Contributed Funds 28 ...... 28 226 ...... 226 224 ...... 224

 Other 219 ...... 219 914 ...... 914 684 ...... 684

 Proprietary Receipts from the Public ...... 56 -56 ...... 547 -547 ...... 262 -262

 Intrabudgetary Transactions -108 ...... -108 (**) ...... (**) (**) ...... (**)

 Total--Corps of Engineers 632 56 575 4,461 547 3,914 4,027 262 3,765

Other Defense Civil Programs:

 Military Retirement:

 Payment to Military Retirement Fund ...... ...... ...... 75,562 ...... 75,562 72,885 ...... 72,885

 Military Retirement Fund 4,783 ...... 4,783 33,012 ...... 33,012 32,171 ...... 32,171

 Retiree Health Care:

 Payment to Department of Defense Medicare-Eligible

 Retiree Health Care Fund ...... ...... ...... 4,005 ...... 4,005 4,250 ...... 4,250

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund 1,184 ...... 1,184 6,194 ...... 6,194 5,643 ...... 5,643

 Educational Benefits 35 ...... 35 232 ...... 232 246 ...... 246

 Other 23 ...... 23 140 ...... 140 122 ...... 122

 Proprietary Receipts from the Public ...... 1 -1 ...... 11 -11 ...... 7 -7

 Intrabudgetary Transactions -2,506 ...... -2,506 -79,526 ...... -79,526 -81,007 ...... -81,007

 Total--Other Defense Civil Programs 3,519 1 3,518 39,618 11 39,607 34,311 7 34,304

Environmental Protection Agency:

 Science and Technology 52 ...... 52 436 ...... 436 411 ...... 411

 Environmental Programs and Management 177 ...... 177 1,481 ...... 1,481 1,646 ...... 1,646

 State and Tribal Assistance Grants 276 ...... 276 2,742 ...... 2,742 2,561 ...... 2,561

 Payment to the Hazardous Substance Superfund ...... ...... ...... 981 ...... 981 938 ...... 938

 Hazardous Substance Superfund -141 ...... -141 -813 ...... -813 361 ...... 361

 Other 25 1 24 66 28 38 64 28 35

 Proprietary Receipts from the Public ...... 37 -37 ...... 269 -269 ...... 74 -74

 Intrabudgetary Transactions 30 ...... 30 -924 ...... -924 -906 ...... -906

 Offsetting Governmental Receipts ...... 3 -3 ...... 17 -17 ...... 14 -14

 Total--Environmental Protection Agency 419 41 377 3,969 315 3,654 5,075 117 4,958

Executive Office of the President:

 The White House 4 ...... 4 32 ...... 32 32 ...... 32

 Office of Management and Budget 7 ...... 7 51 ...... 51 49 ...... 49

 Unanticipated Needs 1 ...... 1 7 ...... 7 8 ...... 8

 Other 22 ...... 22 139 ...... 139 127 ...... 127

 Proprietary Receipts from the Public ...... (**) (**) ...... (**) (**) ...... (**) (**)

 Intrabudgetary Transactions (**) ...... (**) (**) ...... (**) (**) ...... (**)

 Total--Executive Office of the President 34 (**) 34 229 (**) 229 215 (**) 214

General Services Administration:

 Real Property Activities -249 ...... -249 -553 ...... -553 -300 ...... -300

 Supply and Technology Activities -131 ...... -131 -362 ...... -362 94 ...... 94

 General Activities 10 ...... 10 129 ...... 129 64 ...... 64

 Proprietary Receipts from the Public ...... 11 -11 ...... 62 -62 ...... 42 -42

 Intrabudgetary Transactions -3 ...... -3 -3 ...... -3 -4 ...... -4

 Total--General Services Administration -373 11 -384 -789 62 -851 -145 42 -187

International Assistance Programs:

 Millennium Challenge Corporation 49 ...... 49 399 ...... 399 665 ...... 665

 International Security Assistance:

 Pakistan Counterinsurgency Capability Fund ...... ...... ...... ...... ...... ...... 425 ...... 425

 Foreign Military Financing Program 97 ...... 97 4,665 ...... 4,665 4,351 ...... 4,351

 Economic Support Fund 287 ...... 287 3,194 ...... 3,194 2,370 ...... 2,370

 Other 85 (**) 85 545 16 530 591 67 524

 Total--International Security Assistance 469 (**) 469 8,405 16 8,389 7,737 67 7,670

 Multilateral Assistance:

 Contribution to the International Development

 Association ...... ...... ...... 1,288 ...... 1,288 5 ...... 5

 Other 141 ...... 141 1,832 ...... 1,832 600 ...... 600

 Total--Multilateral Assistance 141 ...... 141 3,120 ...... 3,120 605 ...... 605

16
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

International Assistance Programs: - Continued

 Agency for International Development:

 Development Assistance Program 252 ...... 252 1,492 ...... 1,492 1,226 ...... 1,226

 Assistance for Europe, Eurasia and Central Asia 9 ...... 9 99 ...... 99 249 ...... 249

 International Disaster Assistance 247 ...... 247 1,510 ...... 1,510 948 ...... 948

 Operating Expenses 98 ...... 98 673 ...... 673 631 ...... 631

 Other 53 ...... 53 -60 ...... -60 -225 ...... -225

 Proprietary Receipts from the Public ...... (**) (**) ...... 2 -2 ...... 1 -1

 Intrabudgetary Transactions -1 ...... -1 1 ...... 1 5 ...... 5

 Total--Agency for International Development 658 (**) 658 3,715 2 3,713 2,833 1 2,832

 Overseas Private Investment Corporation:

 Overseas Private Investment Corporation Accounts 8 5 3 51 101 -50 46 107 -61

 Proprietary Receipts from the Public ...... 1 -1 ...... 72 -72 ...... 75 -75

 Total--Overseas Private Investment Corporation 8 6 2 51 173 -122 46 182 -136

 Peace Corps 38 (**) 38 227 2 225 210 (**) 209

 International Monetary Programs -192 ...... -192 766 ...... 766 -179 ...... -179

 Military Sales Program:

 Foreign Military Sales Trust Fund 2,398 ...... 2,398 15,211 ...... 15,211 15,387 ...... 15,387

 Other 4 5 -1 43 32 11 30 42 -12

 Proprietary Receipts from the Public ...... 3,172 -3,172 ...... 16,048 -16,048 ...... 16,269 -16,269

 Other 9 (**) 9 66 1 65 57 1 56

 Total--International Assistance Programs 3,582 3,184 398 32,003 16,274 15,729 27,391 16,562 10,828

National Aeronautics and Space Administration:

 Science 428 ...... 428 2,931 ...... 2,931 2,791 ...... 2,791

 Aeronautics 47 ...... 47 325 ...... 325 312 ...... 312

 Exploration 271 ...... 271 2,780 ...... 2,780 2,175 ...... 2,175

 Cross Agency Support 227 ...... 227 1,608 ...... 1,608 1,584 ...... 1,584

 Space Operations 232 ...... 232 2,072 ...... 2,072 2,190 ...... 2,190

 Other 88 ...... 88 681 ...... 681 676 ...... 676

 Proprietary Receipts from the Public ...... (**) (**) ...... 1 -1 ...... 3 -3

 Intrabudgetary Transactions (**) ...... (**) -1 ...... -1 -1 ...... -1

 Total--National Aeronautics and Space Administration 1,294 (**) 1,294 10,396 1 10,395 9,728 3 9,725

National Science Foundation:

 Research and Related Activities 430 ...... 430 2,771 ...... 2,771 2,874 ...... 2,874

 Education and Human Resources 75 ...... 75 456 ...... 456 478 ...... 478

 Other 51 ...... 51 316 ...... 316 331 ...... 331

 Proprietary Receipts from the Public ...... 5 -5 ...... 22 -22 ...... 19 -19

 Total--National Science Foundation 556 5 551 3,543 22 3,522 3,683 19 3,664

Office of Personnel Management:

 Government Payment for Annuitants, Employees Health and

 Life Insurance Benefits 987 ...... 987 6,774 ...... 6,774 6,530 ...... 6,530

 Civil Service Retirement and Disability Fund 7,031 ...... 7,031 47,674 ...... 47,674 46,307 ...... 46,307

 Employees Life Insurance Fund 279 276 3 1,622 1,867 -246 1,694 2,331 -637

 Employees and Retired Employees Health Benefits Fund 4,131 3,982 149 27,981 27,622 359 26,299 26,087 212

 Other -2 ...... -2 86 ...... 86 290 ...... 290

 Proprietary Receipts from the Public ...... (**) (**) ...... 4 -4 ...... 6 -6

 Intrabudgetary Transactions:

 Postal Service Contributions ...... ...... ...... -765 ...... -765 -773 ...... -773

 Civil Service Retirement and Disability Fund:

 Other -4 ...... -4 -27 ...... -27 -26 ...... -26

 Total--Office of Personnel Management 12,424 4,258 8,166 83,345 29,494 53,851 80,321 28,425 51,897

Small Business Administration:

 Salaries and Expenses 42 ...... 42 -12 (**) -12 72 (**) 72

 Business Loans Program 8 1 7 411 7 404 569 7 562

 Disaster Loans Program 2 (**) 2 245 (**) 244 262 1 261

 Other 19 1 18 100 10 90 34 11 23

 Proprietary Receipts from the Public ...... -1 1 ...... 1,865 -1,865 ...... 1,124 -1,124

 Intrabudgetary Transactions (**) ...... (**) (**) ...... (**) (**) ...... (**)

 Total--Small Business Administration 71 2 69 744 1,883 -1,139 937 1,143 -207

Social Security Administration:

 Payments to Social Security Trust Funds 8,320 ...... 8,320 22,350 ...... 22,350 18,162 ...... 18,162

 Supplemental Security Income Program 4,872 ...... 4,872 34,035 ...... 34,035 33,410 ...... 33,410

 Federal Old-Age and Survivors Insurance Trust Fund

 (Off-Budget):

 Benefit Payments 61,452 ...... 61,452 423,774 ...... 423,774 403,324 ...... 403,324

 Administrative Expenses 287 ...... 287 2,064 ...... 2,064 1,939 ...... 1,939

 Total--Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 61,740 ...... 61,740 425,838 ...... 425,838 405,263 ...... 405,263

17
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Social Security Administration: - Continued

 Federal Disability Insurance Trust Fund (Off-Budget):

 Benefit Payments 12,144 ...... 12,144 83,116 ...... 83,116 82,197 ...... 82,197

 Administrative Expenses 227 ...... 227 1,636 ...... 1,636 1,557 ...... 1,557

 Total--Federal Disability Insurance Trust Fund

 (Off-Budget) 12,370 ...... 12,370 84,753 ...... 84,753 83,754 ...... 83,754

 Other 13 ...... 13 136 ...... 136 208 ...... 208

 Proprietary Receipts from the Public:

 On-Budget ...... 224 -224 ...... 1,396 -1,396 ...... 1,510 -1,510

 Off-Budget ...... 13 -13 ...... 57 -57 ...... 95 -95

 Intrabudgetary Transactions:

 Off-Budget 2 -8,320 ...... -8,320 -22,349 ...... -22,349 -18,161 ...... -18,161

 Total--Social Security Administration 78,995 236 78,758 544,763 1,453 543,310 522,636 1,604 521,032

Independent Agencies:

 Broadcasting Board of Governors 59 (**) 58 413 -1 414 396 -1 397

 Bureau of Consumer Financial Protection 45 (**) 45 299 (**) 299 245 (**) 245

 Corporation for National and Community Service 78 (**) 78 565 3 563 567 1 566

 Corporation for Public Broadcasting ...... ...... ...... 445 ...... 445 445 ...... 445

 District of Columbia:

 Courts 29 (**) 29 170 (**) 170 169 ...... 169

 General and Special Payments 71 14 57 410 29 381 379 (**) 379

 Equal Employment Opportunity Commission 26 (**) 26 210 1 209 194 (**) 193

 Export-Import Bank of the United States -32 -8 -24 -292 247 -538 -393 -21 -372

 Federal Communications Commission:

 Universal Service Fund 676 ...... 676 5,029 ...... 5,029 5,363 ...... 5,363

 Spectrum Auction Program Account (**) ...... (**) (**) ...... (**) 1 ...... 1

 Other 35 2 33 152 11 141 141 18 123

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund -1,452 ...... -1,452 -5,901 ...... -5,901 -6,257 ...... -6,257

 FSLIC Resolution Fund (**) (**) (**) 1 (**) 1 2 3 -1

 Total--Federal Deposit Insurance Corporation -1,452 (**) -1,452 -5,900 (**) -5,900 -6,254 3 -6,257

 Federal Drug Control Programs 19 ...... 19 136 ...... 136 129 ...... 129

 Federal Housing Finance Agency 18 ...... 18 146 ...... 146 144 ...... 144

 Institute of Museum and Library Services 14 ...... 14 126 (**) 126 133 (**) 133

 Intelligence Community Management Account 40 ...... 40 279 ...... 279 273 ...... 273

 Legal Services Corporation 29 ...... 29 209 ...... 209 177 ...... 177

 National Archives and Records Administration 24 2 22 217 14 203 220 13 207

 National Credit Union Administration 79 228 -149 246 799 -553 -791 1,508 -2,299

 National Endowment for the Arts 12 (**) 12 80 (**) 80 79 (**) 79

 National Endowment for the Humanities 11 (**) 11 80 (**) 80 75 (**) 74

 National Labor Relations Board 21 (**) 21 155 (**) 155 151 (**) 151

 Nuclear Regulatory Commission 85 94 -10 601 561 40 565 482 84

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 4,936 5,700 -764 44,625 46,785 -2,160 43,334 45,616 -2,283

 Other ...... ...... ...... 259 ...... 259 256 ...... 256

 Other ...... ...... ...... 100 ...... 100 78 ...... 78

 Railroad Retirement Board:

 Federal Windfall Subsidy 3 ...... 3 19 ...... 19 21 ...... 21

 Federal Payments to the Railroad Retirement Accounts 162 ...... 162 558 ...... 558 469 ...... 469

 Railroad Unemployment Insurance Trust Fund:

 Benefit Payments 7 ...... 7 48 ...... 48 54 ...... 54

 Transfer To Administrative Funds 1 ...... 1 6 ...... 6 7 ...... 7

 Rail Industry Pension Fund:

 Benefit Payments 428 ...... 428 2,972 ...... 2,972 2,921 ...... 2,921

 Advances from FOASDI Fund ...... ...... ...... ...... ...... ...... -499 ...... -499

 OASDI Certifications -2 ...... -2 -11 ...... -11 495 ...... 495

 Transfer to Administrative Funds 7 ...... 7 30 ...... 30 31 ...... 31

 Other (**) ...... (**) -1 ...... -1 1 ...... 1

 National Railroad Retirement Investment Trust:

 Administrative Expenses 8 ...... 8 39 ...... 39 45 ...... 45

 Transfers to the Railroad Retirement Trust Funds from

 the National Railroad Retirement Investment Trust 49 ...... 49 697 ...... 697 765 ...... 765

18
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Independent Agencies: - Continued

 Railroad Social Security Equivalent Benefit Account:

 Benefit Payments 588 ...... 588 4,093 ...... 4,093 3,961 ...... 3,961

 Transfer To Administrative Funds 3 ...... 3 14 ...... 14 14 ...... 14

 Other -1 ...... -1 10 ...... 10 3 ...... 3

 Proprietary Receipts from the Public ...... -145 145 ...... 97 -97 ...... 2,746 -2,746

 Intrabudgetary Transactions:

 Other -211 ...... -211 -1,255 ...... -1,255 -1,234 ...... -1,234

 Total--Railroad Retirement Board 1,042 -145 1,187 7,220 97 7,123 7,053 2,746 4,307

 Securities and Exchange Commission 118 (**) 118 319 (**) 319 373 (**) 372

 Smithsonian Institution 88 (**) 88 560 (**) 560 558 (**) 558

 Tennessee Valley Authority 3,443 3,126 317 25,155 24,673 482 30,075 31,304 -1,229

 Other 199 28 171 1,891 382 1,509 1,847 349 1,498

 Total--Independent Agencies 9,714 9,042 672 83,907 73,602 10,305 85,981 82,021 3,960

Undistributed Offsetting Receipts:

 Other Interest ...... (**) (**) ...... (**) (**) ...... (**) (**)

 Employer Share, Employee Retirement:

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund:

 Federal Employer Contributions -286 ...... -286 -1,999 ...... -1,999 -2,014 ...... -2,014

 Postal Service Employer Contributions -52 ...... -52 -359 ...... -359 -348 ...... -348

 Department of State:

 Foreign Service Retirement and Disability Fund -37 ...... -37 -203 ...... -203 -190 ...... -190

 Other Defense Civil Programs:

 Military Retirement Fund -1,660 ...... -1,660 -17,631 ...... -17,631 -18,206 ...... -18,206

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund ...... ...... ...... -7,229 ...... -7,229 -7,650 ...... -7,650

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund -2,250 ...... -2,250 -15,879 ...... -15,879 -13,959 ...... -13,959

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Employer Contributions -1,179 ...... -1,179 -7,779 ...... -7,779 -7,675 ...... -7,675

 Federal Disability Insurance Trust Fund:

 Federal Employer Contributions -200 ...... -200 -1,321 ...... -1,321 -1,304 ...... -1,304

 Other (**) ...... (**) -2 ...... -2 -4 ...... -4

 Total--Employer Share, Employee Retirement -5,663 ...... -5,663 -52,402 ...... -52,402 -51,351 ...... -51,351

 Interest Received by Trust Funds:

 Judicial Branch:

 Judicial Survivors Annuity Fund 1 ...... 1 12 ...... 12 -7 ...... -7

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund -26 ...... -26 -4,394 ...... -4,394 -4,498 ...... -4,498

 Federal Supplementary Medical Insurance Trust Fund -25 ...... -25 -1,389 ...... -1,389 -1,223 ...... -1,223

 Department of Homeland Security:

 Oil Spill Liability Trust Fund -3 ...... -3 -19 ...... -19 -13 ...... -13

 Other (**) ...... (**) -3 ...... -3 -4 ...... -4

 Department of Labor:

 Unemployment Trust Fund -13 ...... -13 -437 ...... -437 -367 ...... -367

 Department of State:

 Foreign Service Retirement and Disability Fund (**) ...... (**) -314 ...... -314 -327 ...... -327

 Department of Transportation:

 Airport and Airway Trust Fund -5 ...... -5 -138 ...... -138 -128 ...... -128

 Department of Veterans Affairs:

 National Service Life Insurance Fund -2 ...... -2 -122 ...... -122 -142 ...... -142

 United States Government Life Insurance Fund (**) ...... (**) (**) ...... (**) (**) ...... (**)

 Corps of Engineers (**) ...... (**) -46 ...... -46 -62 ...... -62

 Other Defense Civil Programs:

 Military Retirement Fund -4,751 ...... -4,751 8,906 ...... 8,906 -2,948 ...... -2,948

 Educational Benefits Fund -3 ...... -3 -22 ...... -22 -39 ...... -39

 Armed Forces Retirement Home (**) ...... (**) -1 ...... -1 -1 ...... -1

 Environmental Protection Agency (**) ...... (**) -17 ...... -17 -35 ...... -35

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund ...... ...... ...... -14,818 ...... -14,818 -15,705 ...... -15,705

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -25 ...... -25 -46,600 ...... -46,600 -48,104 ...... -48,104

 Federal Disability Insurance Trust Fund -14 ...... -14 -1,524 ...... -1,524 -2,150 ...... -2,150

 Independent Agencies:

 Railroad Retirement Board -7 ...... -7 -42 ...... -42 -20 ...... -20

19
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, April 2015 and Other Periods - Continued

[$ millions]

Undistributed Offsetting Receipts: - Continued

 Other (**) ...... (**) -9 ...... -9 -11 ...... -11

 Other -1 ...... -1 -32 ...... -32 -71 ...... -71

 Total--Interest Received by Trust Funds -4,874 ...... -4,874 -61,008 ...... -61,008 -75,853 ...... -75,853

 Rents and Royalties on the Outer Continental Shelf Lands ...... 324 -324 ...... 2,596 -2,596 ...... 3,772 -3,772

 Total--Undistributed Offsetting Receipts -10,538 324 -10,862 -113,410 2,596 -116,006 -127,204 3,772 -130,977

Total Outlays 349,876 34,789 315,087 2,409,343 234,975 2,174,368 2,341,592 298,330 2,043,262

 Total On-Budget 280,568 29,076 251,492 1,933,441 188,133 1,745,308 1,886,380 252,619 1,633,761

 Total Off-Budget 69,308 5,713 63,595 475,902 46,842 429,059 455,212 45,711 409,501

Total Surplus (+) or Deficit (-) +156,714 -282,766 -306,413

 Total On-Budget +138,519 -307,377 -331,527

 Total Off-Budget +18,195 +24,610 +25,115

MEMORANDUM

Receipts Offset Against Outlays (In Millions)

Current Comparable

Fiscal Year to Period Prior

Date Fiscal Year

Proprietary Receipts 108,531 168,535

Intrabudgetary Transactions 388,343 405,343

Governmental Receipts 6,709 4,886

 Total Receipts Offset Against Outlays 503,583 578,764

1 Outlays have been increased by $8 million to reflect additional reporting by the checks.

Architect of the Capitol for the month of March 2015. Note: Details may not add to totals due to rounding.

2 Includes FICA and SECA tax credits, non-contributory military service credits, ... No Transactions

special benefits for the aged and credit for the unnegotiated OASI benefit (**) Less than absolute value of $500,000

20
Assets and Liabilities

This Year This Month

Directly Related to

Budget Off-Budget Activity This Month

Net Transactions

(-) denotes net reduction of either liability or asset accounts

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, April 2015 and Other Periods

[$ millions]

Liability Accounts:

 Borrowing from the Public:

 Treasury Securities, Issued Under General Financing Authorities:

 Debt Held by the Public -36,718 268,710 527,189 12,784,971 13,090,399 13,053,681

 Intragovernmental Holdings 37,222 59,779 243,065 5,039,100 5,061,657 5,098,879

 Total Treasury Securities Outstanding 504 328,489 770,254 17,824,071 18,152,056 18,152,560

 Plus Premium on Treasury Securities 186 1,446 -1,509 34,211 35,471 35,657

 Less Discount on Treasury Securities -164 -1,075 6,923 90,118 89,208 89,043

 Total Treasury Securities Net of Premium and Discount 854 331,010 761,822 17,768,163 18,098,319 18,099,173

 Agency Securities, Issued Under Special Financing Authorities (See

 Schedule B; for Other Agency Borrowing, See Schedule C) 320 604 -1,120 23,860 124,144 24,464

 Total Federal Securities 1,174 331,614 760,701 17,792,023 18,122,463 18,123,637

 Deduct:

 Federal Securities Held as Investments of Government Accounts

 (See Schedule D) 37,126 59,740 247,958 5,039,265 5,061,878 5,099,005

 Less Discount on Federal Securities Held as Investments of

 Government Accounts -72 -627 4,781 26,677 26,122 26,050

 Net Federal Securities Held as Investments of Government

 Accounts 37,198 60,367 243,176 5,012,588 5,035,757 5,072,955

 Total Borrowing from the Public -36,024 271,246 517,525 12,779,436 13,086,707 13,050,682

 Accrued Interest Payable to the Public 11,331 11,901 12,150 53,839 54,409 65,740

 Allocations of Special Drawing Rights 951 -2,690 551 52,358 48,718 49,669

 Deposit Funds 37,697 143,672 -112,901 212,154 2118,130 155,826

 Miscellaneous Liability Accounts (Includes Checks Outstanding Etc.) 1,187 5,001 4,806 8,166 11,980 13,167

 Total Liability Accounts 15,141 429,131 422,132 12,905,954 13,319,944 13,335,085

Asset Accounts (Deduct)

 Cash and Monetary Assets:

 U.S. Treasury Operating Cash:

 Federal Reserve Account 3 173,785 115,567 59,957 158,302 100,084 273,869

 Balance 173,785 115,567 59,957 158,302 100,084 273,869

 Special Drawing Rights:

 Total Holdings 965 -2,725 573 53,148 49,459 50,423

 SDR Certificates Issued to Federal Reserve Banks ...... ...... ...... -5,200 -5,200 -5,200

 Balance 965 -2,725 573 47,948 44,259 45,223

 Reserve Position on the U.S. Quota in the IMF:

 U.S. Subscription to International Monetary Fund:

 Direct Quota Payments ...... (**) ...... 54,424 54,424 54,424

 Maintenance of Value Adjustments 1,134 -3,208 657 8,385 4,042 5,177

 Letter of Credit Issued to IMF -264 -3,977 -4,382 -49,658 -53,371 -53,635

 Dollar Deposits with the IMF -28 -10 14 -161 -142 -170

 Receivable/Payable (-) for Interim Maintenance of Value

 Adjustments -942 2,442 -478 1,798 5,182 4,240

 Balance -100 -4,753 -4,189 14,789 10,136 10,036

 Loans to International Monetary Fund (**) -3,050 -85 14,212 11,162 11,162

 Other Cash and Monetary Assets -90 -252 109 25,849 25,688 25,597

 Total Cash and Monetary Assets 174,559 104,788 56,364 261,100 191,328 365,887

 Non-Federal Securities of the National Railroad Retirement

 Investment Trust -191 -516 1,790 25,678 25,353 25,162

 Net Activity, Guaranteed Loan Financing (See Schedule E) -3,462 529 4,694 1,993 5,985 2,522

 Net Activity, Direct Loan Financing (See Schedule E) 701 41,857 51,150 1,061,797 1,102,953 1,103,654

 Miscellaneous Asset Accounts 247 -294 713 786 245 492

 Total Asset Accounts 171,855 146,364 114,711 1,351,353 1,325,862 1,497,717

Excess of Liabilities (+) or Assets (-) -156,713 282,767 307,421 11,554,601 11,994,081 11,837,368

Transactions Not Applied to Current Year's Surplus or Deficit (See

 Schedule A for Details) -1 -1 -1,008 ...... (**) -1

Total Budget and Off-Budget Federal Entities (Financing of Deficit (+)

 or Disposition of Surplus (-)) -156,714 282,766 306,413 11,554,601 11,994,081 11,837,367

1 This amount was increased by $8 million to reflect additional reporting by the Revenue Service Centers, various electronic systems, and information on the

Architect of the Capitol for the month of March 2015. Public Debt. Information is presented on a modified cash basis. Deposits are

2 This amount was decreased by $1 million to reflect additional reporting by the reflected as received and withdrawals are reflected as processed.

District of Columbia Courts for the month of September 2014. Note: Details may not add to totals due to rounding.

3 Major sources of information used to determine Treasury's operating cash balance ... No Transactions

include Federal Reserve Banks, Treasury Regional Finance Centers, Internal (**) Less than absolute value of $500,000

21
Classification This Month

Fiscal Year to Date

This Year Prior Year

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, April 2015 and Other Periods

[$ millions]

Excess of Liabilities Beginning of Period:

 Based on Composition of Unified Budget in Preceding Period 11,994,074 11,554,591 11,070,365

 Adjustments During Current Fiscal Year for Changes in Composition of

 Unified Budget:

 Revisions by Federal Agencies to the Prior Budget Results 7 9 42

 Excess of Liabilities Beginning of Period (Current Basis) 11,994,081 11,554,601 11,070,408

 Budget Surplus (-) or Deficit:

 Based on Composition of Unified Budget in Prior Fiscal Year -156,714 282,766 306,413

 Total Surplus (-) or Deficit (Table 2) -156,714 282,766 306,413

 Total-On-Budget (Table 2) -138,519 307,377 331,527

 Total-Off-Budget (Table 2) -18,195 -24,610 -25,115

 Transactions Not Applied to Current Year's Surplus or Deficit:

 Premium/Discount on Buyback of U.S. Treasury Securities 1 1 ......

 Reclassification of Aged Unreconciled Accounts ...... (**) 1,008

 Total-Transactions Not Applied to Current Year's Surplus or Deficit 1 1 1,008

 Excess of Liabilities Close of Period 11,837,368 11,837,368 11,377,828

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

22

This Year This Month

Classification

This Month

Net Transactions

(-) denotes net reduction of liability accounts

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule B-Securities Issued by Federal Agencies Under Special Financing Authorities, April 2015 and Other Periods

[$ millions]

Agency Securities, Issued Under Special Financing Authorities:

 Obligations Guaranteed by the United States, Issued By:

 Department of Housing and Urban Development:

 Federal Housing Administration ...... ...... ...... 19 19 19

 Obligations Not Guaranteed by the United States, Issued By:

 Legislative Branch:

 Architect of the Capitol 1 -3 -3 106 102 103

 Independent Agencies:

...... ...... ...... (**) (**) (**)

...... -10 -9 116 106 106

 Federal Communications Commission

 National Archives and Records Administration

 Tennessee Valley Authority 319 616 -1,109 23,620 23,917 24,236

 Total Agency Securities 320 604 -1,120 23,860 24,144 24,464

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

April 2015 and Other Periods

[$ millions]

Borrowing from the US Treasury:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation 605 -3,050 1,037 9,811 6,156 6,761

 Agricultural Credit Insurance Fund 241 1,185 733 8,257 9,200 9,441

 Farm Storage Facility Loans ...... 21 216 994 1,015 1,015

 Emergency Boll Weevil Loan Fund 4 4 ...... 2 2 5

 Rural Housing Service:

 Rural Housing Insurance -6 438 306 16,369 16,813 16,807

 Rural Community Facility Loans Fund -282 188 -141 5,517 5,987 5,705

 Multifamily Housing Revitalization Loan Account -21 4 -48 240 266 245

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans -13 -13 -18 68 68 56

 Rural Development Loan Fund -13 -6 -14 316 323 310

 Rural Economic Development Loan Fund -19 5 -2 169 193 175

 Renewable Energy Guaranteed Loan Account ...... ...... ...... (**) (**) (**)

 Rural Microenterprise Investment Loans (**) 2 3 22 25 24

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund -512 -113 -640 12,257 12,656 12,145

 Rural Electrification and Telecommunications Fund -804 -576 -749 12,308 12,536 11,732

 Rural Telephone Bank -46 -46 -62 293 293 247

 Distance Learning and Telemedicine Program -263 -194 -61 1,345 1,414 1,151

 Foreign Agricultural Service ...... ...... ...... 748 748 748

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance 7 80 29 511 584 591

 State and Local Implementation Fund 14 18 ...... 22 26 40

 National Telecommunications and Information Administration:

 Public Safety Trust Fund ...... ...... ...... 779 779 779

 Department of Defense--Military Programs:

 Family Housing Improvement Loans ...... 60 83 1,391 1,451 1,451

 Department of Education:

 College Housing and Academic Facilities Loans ...... (**) (**) 32 32 32

 Federal Direct Student Loans 15,993 99,079 104,327 855,279 938,365 954,358

 Teach Grant Loans 6 49 54 555 599 605

 Temporary Student Loan Purchase Authority ...... -266 -178 66,274 66,007 66,007

 Federal Family Education Loans ...... ...... ...... 43,254 43,254 43,254

 Department of Energy:

 Bonneville Power Administration Fund 40 410 321 4,242 4,612 4,652

 Western Area Power Administration - Recovery Act ...... 5 31 92 97 97

 Advanced Technology Vehicles Manufacturing Loans ...... ...... -4 27 27 27

 Title 17 Innovative Technology Loans -3 11 109 91 105 102

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan ...... 163 249 857 1,019 1,019

 Consumer Operated and Oriented Plan Program Contingency Fund ...... 206 47 37 243 243

 Department of Homeland Security:

 National Flood Insurance Fund ...... -1,000 ...... 24,000 23,000 23,000

 Disaster Assistance Loan Fund (**) (**) 21 81 81 81

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Low-Rent Public Housing - Loans and Other Expenses ...... ...... ...... 116 116 116

 Native Hawaiian Housing Loans ...... ...... ...... 6 6 6

 Housing Programs:

 Emergency Homeowners' Relief Fund ...... ...... (**) 3 3 3

 Federal Housing Administration ...... 10 ...... 27,528 27,538 27,538

 Green Retrofit Program for Multifamily Housing-Recovery Act ...... ...... ...... 8 8 8

 Department of the Interior:

 Helium Fund ...... ...... -44 ...... ...... ......

 Bureau of Indian Affairs and Bureau of Indian Education ...... (**) (**) 5 5 5

 Bureau of Reclamation Loan Fund ...... ...... ...... 34 34 34

 Assistance to American Samoa Loan Fund (**) (**) 1 9 9 9

23
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

April 2015 and Other Periods - Continued

[$ millions]

Borrowing from the US Treasury: - Continued

 Department of Labor:

 Black Lung Disability Trust Fund ...... -160 ...... 4,733 4,573 4,573

 Department of State:

 Repatriation Loans 1 1 1 4 4 5

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 49 804 908 7,342 8,097 8,146

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund 9 59 37 843 893 902

 Other ...... ...... ...... (**) (**) (**)

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 3 13 7 53 64 67

 Temporary Credit and Liquidity Program ...... ...... ...... 8,072 8,072 8,072

 Troubled Asset Relief Program ...... -676 -2,704 1,304 629 629

 Small Business Lending Financing Fund ...... ...... ...... 3,212 3,212 3,212

 Federal Financing Bank Revolving Fund 242 560 -6,166 56,528 56,846 57,088

 Department of Veterans Affairs:

 Veterans Housing Benefit Program Fund ...... 359 242 624 983 983

 Native American Veteran Housing Fund ...... 8 4 67 75 75

 Vocational Rehabilitation Loan Fund ...... 1 1 1 2 2

 Corps of Engineers:

 Washington Aqueduct ...... (**) (**) 1 1 1

 Environmental Protection Agency:

 Abatement, Control, and Compliance Loan Program ...... ...... ...... (**) (**) (**)

 International Assistance Programs:

 International Security Assistance:

 Military Debt Reduction ...... ...... ...... 37 37 37

 Agency for International Development:

 International Debt Reduction ...... ...... ...... 478 478 478

 Development Credit Authority Loan Fund ...... ...... ...... 3 3 3

 Overseas Private Investment Corporation 38 246 216 2,807 3,015 3,053

 International Monetary Programs ...... ...... ...... 7,847 7,847 7,847

 Small Business Administration:

 Business Loan Fund ...... 104 -9 1,706 1,810 1,810

 Disaster Loan Fund ...... 148 340 6,051 6,198 6,198

 Independent Agencies:

 Export-Import Bank of the United States 165 1,327 2,250 21,634 22,796 22,961

 Federal Communications Commission:

 Spectrum Auction Loan Fund ...... ...... (**) ...... ...... ......

 National Credit Union Administration ...... ...... -1,825 2,600 2,600 2,600

 Presidio Trust ...... ...... ...... 50 50 50

 Railroad Retirement Board:

 Social Security Equivalent Benefit Account 328 2,234 2,255 3,532 5,437 5,765

 Smithsonian Institution:

 John F. Kennedy Center Parking Facilities ...... ...... ...... 20 20 20

 Total Borrowing from the US Treasury 15,763 101,703 101,163 1,223,498 1,309,438 1,325,201

Borrowing from the Federal Financing Bank:

 Department of Agriculture:

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund 103 -134 1,023 42,725 42,488 42,591

 Department of Education:

 Historically Black College and University Capital Financing

 Fund -3 28 56 1,260 1,291 1,288

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -325 -477 5,160 4,835 4,835

 Title 17 Innovative Technology Loans 115 -147 1,337 9,369 9,107 9,222

 Department of Health and Human Services:

 Health Maintenance Organization Loan and Loan Guarantee Fund ...... ...... ...... (**) (**) (**)

 Department of Housing and Urban Development:

 Housing Programs:

24
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

April 2015 and Other Periods - Continued

[$ millions]

Borrowing from the Federal Financing Bank: - Continued

 Federal Housing Administration (**) 72 ...... ...... 72 72

 Department of Transportation:

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund ...... ...... (**) ...... ...... ......

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 21 44 ...... 38 61 82

 Department of Veterans Affairs:

 Guaranteed Transitional Housing Loans for Homeless Veterans ...... (**) (**) 5 5 5

 General Services Administration:

 Federal Buildings Fund ...... ...... -60 ...... ...... ......

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Financing Program ...... ...... -47 ...... ...... ......

 Independent Agencies:

 Postal Service ...... ...... ...... 15,000 15,000 15,000

 Total Borrowing from the Federal Financing Bank 237 -462 1,832 73,555 72,857 73,093

Note: Details may not add to totals due to rounding. these funds to agencies in lieu of agencies borrowing directly through Treasury

Note: This table includes lending by the Federal Financing Bank accomplished by or issuing their own securities.

the purchase of agency financial assets, by the acquisition of agency debt ... No Transactions

securities, and by direct loans on behalf of an agency. The Federal Financing (**) Less than absolute value of $500,000

Bank borrows from Treasury and issues its own securities and in turn may loan

25
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, April 2015 and Other Periods

[$ millions]

Federal Funds:

 Department of Agriculture ...... 39 95 143 182 182

 Department of Commerce 3 3 2 ...... ...... 3

 Department of Defense--Military Programs:

 Defense Cooperation Account ...... (**) (**) 8 8 8

 Department of Energy -25 -94 592 55,464 55,395 55,370

 Department of Health and Human Services ...... 5 3 2,101 2,106 2,106

 Department of Homeland Security ...... 142 ...... ...... 142 142

 Department of Housing and Urban Development:

 Housing Programs:

 Federal Housing Administration Fund -3,565 2,064 2,156 6,379 12,008 8,443

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities 8,575 8,575 -336 151 151 8,725

 Department of the Interior -458 201 -181 6,848 7,507 7,049

 Department of Labor -233 810 -257 17,490 18,533 18,300

 Department of Transportation ...... -44 94 2,180 2,136 2,136

 Department of the Treasury -4 25 -777 25,317 25,346 25,342

 Department of Veterans Affairs:

 Veterans Reopened Insurance Fund -4 -17 -16 199 186 182

 Servicemen'S Group Life Insurance Fund ...... (**) (**) 1 1 1

 Other Defense Civil Programs:

 Uniformed Services Retiree Health Care Fund 1,288 4,921 11,247 200,372 204,005 205,294

 Office of Personnel Management:

 Postal Service Contributions ...... 765 5,375 48,468 49,233 49,233

 Independent Agencies:

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund 1,452 5,928 6,383 48,750 53,226 54,678

 FSLIC Resolution Fund (**) (**) 1 827 827 827

 Federal Housing Finance Agency 80 77 76 64 60 141

 National Credit Union Administration 151 573 490 11,555 11,977 12,128

 Postal Service 750 1,962 2,146 5,450 6,662 7,412

 Tennessee Valley Authority (**) ...... (**) 25 25 25

 Other 155 495 553 17,190 17,530 17,684

 Other -3,360 -4,520 1,269 13,550 12,389 9,029

 Total Treasury Securities 4,804 21,908 28,915 462,532 479,635 484,440

 Total Federal Funds 4,804 21,908 28,915 462,532 479,635 484,440

Trust Funds:

 Legislative Branch:

 Library of Congress 2 -2 4 29 25 26

 United States Tax Court (**) (**) (**) 11 11 11

 Other -2 1 (**) 30 32 31

 Judicial Branch:

 Judicial Retirement Funds -9 44 89 1,084 1,136 1,127

 Department of Agriculture ...... ...... 54 6 6 6

 Department of Defense--Military Programs:

 Voluntary Separation Incentive Fund -2 13 10 222 237 235

 Other -428 -435 -36 875 868 440

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund 13,176 728 4,253 202,207 189,760 202,935

 Federal Supplementary Medical Insurance Trust Fund 141 2,573 9,211 68,391 70,823 70,964

 Other -7 46 75 3,385 3,438 3,431

 Department of Homeland Security 11 433 335 5,589 6,011 6,022

 Department of the Interior -2 -2 2 9 9 7

 Department of Labor:

 Unemployment Trust Fund 162 -1,508 -1,967 35,919 34,249 34,411

 Other -10 -10 -11 63 63 53

 Department of State:

 Foreign Service Retirement and Disability Fund -37 36 77 17,792 17,865 17,828

 Other 7 4 (**) 43 40 47

 Department of Transportation:

 Airport and Airway Trust Fund 465 1,267 59 12,759 13,561 14,026

 Highway Trust Fund -33 -1,507 7,895 10,696 9,222 9,189

 Department of the Treasury -14 602 264 1,644 2,260 2,246

26
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, April 2015 and Other Periods - Continued

[$ millions]

Trust Funds: - Continued

 Department of Veterans Affairs:

 General Post Fund, National Homes ...... 30 9 65 95 95

 National Service Life Insurance -94 -458 -402 5,629 5,265 5,171

 United States Government Life Insurance Fund (**) -1 -1 7 7 6

 Veterans Special Life Insurance Fund -15 -53 -37 1,863 1,826 1,810

 Corps of Engineers -543 167 350 8,439 9,149 8,607

 Other Defense Civil Programs:

 Military Retirement Fund 1,991 51,327 66,217 483,111 532,448 534,439

 Other -28 -170 -172 1,624 1,481 1,454

 Environmental Protection Agency 164 929 702 3,887 4,652 4,816

 National Aeronautics and Space Administration ...... (**) (**) 16 16 16

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund ...... -39,014 108,512 857,169 818,154 818,154

 Employees Life Insurance Fund -4 235 436 43,213 43,452 43,448

 Employees and Retired Employees Health Benefits Fund -149 -369 -240 23,558 23,339 23,190

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund 17,304 38,113 39,596 2,712,805 2,733,614 2,750,918

 Federal Disability Insurance Trust Fund 245 -15,467 -16,584 70,113 54,401 54,646

 Independent Agencies:

 Harry S Truman Scholarship Foundation (**) -5 (**) 54 49 49

 Japan-United States Friendship Commission ...... ...... ...... 38 38 38

 Railroad Retirement Board:

 Treasury Securities 58 70 252 2,670 2,683 2,740

 Agency Securities ...... 1 ...... 3 5 5

 Other -29 215 92 1,713 1,957 1,928

 Total Treasury Securities 32,322 37,831 219,043 4,576,730 4,582,238 4,614,560

 Total Agency Securities ...... 1 ...... 3 5 5

 Total Trust Funds 32,322 37,832 219,043 4,576,733 4,582,243 4,614,565

Grand Total 37,126 59,740 247,958 5,039,265 5,061,878 5,099,005

Note: Details may not add to totals due to rounding. ... No Transactions

Note: Investments are in Treasury securities unless otherwise noted. (**) Less than absolute value of $500,000

27
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2015 and Other Periods

[$ millions]

Guaranteed Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation Export Fund 37 20 -22 239 222 260

 Agricultural Credit Insurance Fund -7 -15 -2 -177 -185 -192

 Natural Resources Conservation Service:

 Agricultural Resource Conservation Demonstration Program ...... ...... ...... (**) (**) (**)

 Rural Housing Service:

 Rural Community Facility Loans (**) 3 -1 -57 -54 -54

 Rural Housing Insurance Fund 34 142 -3 -3,667 -3,559 -3,525

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans 8 -22 -28 -488 -518 -510

 Renewable Energy Guaranteed Loan Account (**) -9 -6 -22 -31 -31

 Biorefinery Assistance Loan Account ...... (**) (**) -22 -22 -22

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund ...... (**) (**) -25 -25 -25

 Department of Commerce:

 General Administration:

 Emergency Oil, Gas, and Steel Account ...... ...... ...... 5 5 5

 Department of Defense--Military Programs ...... (**) ...... -59 -59 -59

 Department of Education:

 Office of Student Financial Assistance:

 Federal Family Education Loans -364 -3,332 1,930 38,015 35,046 34,682

 Department of Energy:

 Title 17 Innovative Technology Loans 4 11 -33 -229 -222 -218

 Department of Health and Human Services:

 Health Resources and Services Administration:

 Health Center Loans ...... ...... (**) -3 -3 -3

 Health Education Assitance Loans ...... ...... -1 -70 -70 -70

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Indian Housing Loans -1 -1 -1 -155 -155 -156

 Native Hawaiian Housing Loans (**) -2 (**) 3 1 1

 Community Planning and Development:

 Community Development Loans ...... ...... 4 -109 -109 -109

 Housing Programs:

 FHA-Mutual Mortgage Insurance Loans -3,312 2,101 5,623 -15,830 -10,417 -13,729

 FHA-General and Special Risk Fund 499 1,958 660 -4,512 -3,054 -2,555

 Home Ownership Preservation Entity Fund (**) 2 (**) -18 -16 -16

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities -126 -659 -1,377 3,400 2,867 2,741

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education (**) (**) -1 -59 -59 -59

 Department of Transportation:

 Office of the Secretary:

 Minority Business Resource Center Fund ...... (**) (**) -1 (**) (**)

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund ...... ...... ...... (**) (**) (**)

 Maritime Administration:

 Maritime Guaranteed Loan (Title XI) Fund (**) (**) -10 -231 -231 -231

 Department of the Treasury:

 Departmental Offices:

 Air Transportation Stabilization Fund ...... ...... ...... (**) (**) (**)

 Troubled Assets Insurance Financing Fund ...... ...... ...... (**) (**) (**)

 Troubled Asset Relief Program (**) 4 2 -13 -9 -9

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -62 -600 -2,004 -7,735 -8,272 -8,335

 International Assistance Programs:

 Agency for International Development:

28
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2015 and Other Periods - Continued

[$ millions]

Guaranteed Loan Financing Activity: - Continued

 Ukraine Export Credit Insurance Fund ...... ...... ...... -196 -196 -196

 Loan Guarantees to Israel ...... ...... ...... -1,226 -1,226 -1,226

 Urban and Environmental Credit Guaranteed Loans (**) 1 1 -56 -55 -55

 Microenterprise and Small Enterprise Development (**) (**) ...... (**) (**) (**)

 Development Credit Authority Loan Fund (**) -3 -4 -72 -75 -75

 Loan Guarantees to Egypt ...... ...... ...... -481 -481 -481

 Tunisia Loan Fund ...... ...... -122 -253 -253 -253

 Overseas Private Investment Corporation 6 -24 -38 149 118 125

 Small Business Administration:

 Business Loan Fund -105 943 354 -2,224 -1,177 -1,281

 Independent Agencies:

 Export-Import Bank of the United States -73 12 -227 -1,828 -1,743 -1,817

 Net Activity, Guaranteed Loan Financing -3,462 529 4,694 1,993 5,985 2,522

Direct Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Agricultural Credit Insurance Fund 100 3 -179 7,452 7,355 7,456

 Farm Storage Facility Loans (**) 4 35 776 780 780

 Apple Loans Fund ...... (**) (**) (**) (**) (**)

 Emergency Boll Weevil Loan Fund 4 4 ...... 1 1 5

 Rural Housing Service:

 Rural Community Facility Loans Fund 26 221 84 4,957 5,152 5,178

 Rural Housing Insurance Fund -48 -306 -341 15,265 15,007 14,959

 Multifamily Housing Revitalization Loan Account 2 13 2 211 221 224

 Rural Business - Cooperative Service:

 Rural Business and Industry Loan Fund (**) -1 -1 42 41 41

 Rural Development Loan Fund (**) -12 -11 293 282 282

 Rural Economic Development Loan Fund 1 11 15 145 155 156

 Rural Microenterprise Investment Loans 1 3 2 20 22 23

 Rural Utilities Service:

 Rural Water and Waste Disposal Loans -25 -194 -72 10,812 10,643 10,618

 Rural Electrification and Telecommunications Fund -95 -1,146 693 50,269 49,218 49,123

 Rural Telephone Bank -3 -25 -31 248 226 223

 Distance Learning and Telemedicine Program 20 10 25 1,053 1,042 1,063

 Rural Development Insurance Fund ...... ...... ...... 1,065 1,065 1,065

 Foreign Agricultural Service:

 P.L. 480 Direct Loan Fund -4 -71 -74 657 590 586

 International Debt Reduction ...... -3 -4 -5 -8 -8

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance -4 27 -10 511 542 537

 Department of Defense--Military Programs -6 23 54 1,391 1,419 1,414

 Department of Education:

 Office of Postsecondary Education:

 College Housing and Academic Facilities Loans (**) (**) -1 4 4 4

 Historically Black College and University Capital Financing

 Fund -3 31 56 1,062 1,096 1,093

 Office of Student Financial Assistance:

 Federal Direct Student Loans 1,862 51,479 62,151 797,552 847,168 849,031

 Teach Grant Loans 2 34 39 535 567 569

 Temporary Student Loan Purchase Authority -1,028 -7,035 -6,068 101,225 95,218 94,190

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans 14 -321 -310 5,029 4,695 4,708

 Title 17 Innovative Technology Loans 114 6 1,374 8,306 8,199 8,312

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan 5 136 209 758 889 894

 Consumer Operated and Oriented Plan Program Contingency Fund ...... 113 19 31 144 144

 Department of Homeland Security:

 Disaster Assistance Loan Fund (**) (**) 18 8 8 8

 Department of Housing and Urban Development:

29
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2015 and Other Periods - Continued

[$ millions]

Direct Loan Financing Activity: - Continued

 Housing Programs:

 Emergency Homeowners' Relief Fund (**) (**) -1 1 1 1

 FHA-Mutual Mortgage Insurance Loans (**) (**) (**) -6 -6 -6

 FHA-General and Special Risk Fund (**) 79 ...... (**) 79 79

 Green Retrofit Program for Multifamily Housing Fund -3 -5 -3 5 2 (**)

 Department of the Interior:

 Bureau of Reclamation -3 -3 -3 35 35 32

 Bureau of Indian Affairs and Bureau of Indian Education (**) (**) -1 3 3 3

 Assistance to American Samoa Loan Fund -1 -1 -1 9 9 8

 Department of State:

 Administration of Foreign Affairs:

 Repatriation Loans -1 -1 -1 1 (**) -1

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 43 -398 755 6,769 6,329 6,372

 Tiger Tifia Loan Fund ...... 8 13 569 577 577

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund 8 30 -6 834 856 864

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 24 53 6 91 121 144

 GSE Mortgage-Backed Securities Purchase Program ...... ...... ...... 4,613 4,613 4,613

 Temporary Credit and Liquidity Program -142 -595 -614 7,905 7,453 7,310

 Troubled Asset Relief Program -28 -178 -7,593 696 546 518

 Small Business Lending Program -148 -513 -321 3,174 2,809 2,662

 Bureau of the Fiscal Service:

 Financial Management Service ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -6 -16 -31 531 521 514

 Native American Veteran Housing Fund (**) -2 (**) 64 62 62

 Transitional Housing Loans (**) (**) (**) (**) (**) (**)

 Vocational Rehabilitation Loan Fund (**) (**) (**) 1 1 1

 Environmental Protection Agency:

 Abatement, Control, and Compliance Loan Program ...... (**) (**) (**) (**) (**)

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Loan Program ...... ...... ...... -27 -27 -27

 Military Debt Reduction ...... ...... ...... 37 37 37

 Agency for International Development:

 International Debt Reduction ...... -23 -12 93 70 70

 Overseas Private Investment Corporation 6 52 -36 1,391 1,437 1,443

 International Monetary Programs ...... -1 -3 -69 -71 -71

 Small Business Administration:

 Business Loan Fund 1 8 18 148 155 156

 Disaster Loan Fund -59 -340 -258 5,572 5,290 5,231

 Independent Agencies:

 Export-Import Bank of the United States 75 699 1,564 19,689 20,313 20,388

 Federal Communications Commission:

 Spectrum Auction Loan Fund (**) (**) 3 -3 -3 -3

 Net Activity, Direct Loan Financing 701 41,857 51,150 1,061,797 1,102,953 1,103,654

Note: Details may not add to totals due to rounding. net present value in accordance with the Credit Reform Act of 1990. Unreimbursed

Note: Federal credit programs provide benefits to the public in the form of costs such as administrative expenses and subsidy payments are reported on a

direct loans and loan guarantees. This table reflects cash transactions and cash basis and included within each program's budgetary totals in Table 5.

balances of the nonbudgetary financing fund accounts that result from the ... No Transactions

disbursement of loans, collection of fees, repayment of principle, sale of (**) Less than absolute value of $500,000

collateral, interest, and subsidy received from the credit program accounts at

30
Classification June July Aug. Sept.

Fiscal

Year to

Date

Comparable

Period

Prior F.Y.

Oct. Nov. Dec. Jan. Feb. March April May

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2015

[$ millions]

Receipts:

 Individual Income Taxes 106,661 85,958 145,029 177,199 40,614 85,973 288,204 929,638 823,079

 Corporation Income Taxes 10,228 2,582 84,231 7,459 -2,866 30,481 43,230 175,345 156,808

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 70,394 75,868 74,623 94,995 77,210 96,797 106,733 596,620 573,075

 Unemployment Insurance 3,187 3,214 770 2,519 6,831 454 9,496 26,471 27,639

 Other Retirement 293 279 285 338 281 328 301 2,105 1,984

 Excise Taxes 5,915 7,270 6,567 6,689 6,412 6,559 6,172 45,584 45,866

 Estate and Gift Taxes 1,418 1,508 1,990 1,344 1,008 1,642 3,245 12,156 11,150

 Customs Duties 3,485 2,964 2,791 3,023 2,525 2,627 3,430 20,845 19,691

 Miscellaneous Receipts 11,136 11,794 19,040 13,176 7,374 9,327 10,990 82,838 77,556

 Total--Receipts This Year 212,719 191,436 335,327 306,742 139,388 234,187 471,801 1,891,601 ......

 (On-Budget) 160,464 135,169 280,293 233,755 79,456 158,782 390,011 1,437,931 ......

 (Off-Budget) 52,255 56,267 55,034 72,987 59,932 75,405 81,790 453,670 ......

 Total--Receipts Prior Year 198,927 182,453 285,041 295,997 144,349 215,846 414,237 ...... 1,736,850

 (On-Budget) 148,871 128,657 230,051 226,228 86,974 145,924 335,529 ...... 1,302,234

 (Off-Budget) 50,056 53,796 54,990 69,769 57,375 69,922 78,708 ...... 434,616

Outlays:

 Legislative Branch 377 336 376 365 305 428 350 2,539 2,387

 Judicial Branch 574 499 629 662 560 610 563 4,096 3,962

 Department of Agriculture:

 Commodity Credit Corporation 3,658 2,161 1,639 817 -217 -54 -276 7,728 9,355

 Foreign Agricultural Service 263 46 49 48 154 96 243 899 757

 Other 12,264 11,621 12,591 11,477 10,949 11,772 10,319 80,992 80,565

 Department of Commerce 590 752 697 735 680 954 634 5,042 4,520

 Department of Defense--Military Programs:

 Military Personnel 29,402 5,971 15,581 9,933 11,147 6,188 10,636 88,858 91,353

 Operation and Maintenance 19,800 17,623 20,855 20,520 19,375 21,537 21,594 141,304 138,805

 International Reconstruction and Other

 Assistance (**) ...... ...... (**) ...... ...... ...... (**) 1

 Procurement 7,148 6,878 13,895 5,857 7,142 10,937 7,051 58,909 66,157

 Research, Development, Test, and Evaluation 4,321 4,528 6,054 4,646 4,444 7,431 5,577 37,002 37,147

 Military Construction 705 706 892 587 558 697 695 4,839 5,630

 Family Housing 89 83 106 100 80 91 117 666 435

 Revolving and Management Funds 52 -419 319 311 -78 -401 -147 -364 2,576

 Other -610 460 -484 -306 -150 51 -82 -1,120 -694

 Total Department of Defense--Military Programs 60,908 35,829 57,218 41,648 42,517 46,532 45,442 330,093 341,410

 Department of Education 5,241 4,781 5,504 4,296 8,712 6,925 5,159 40,618 30,836

 Department of Energy 2,460 1,863 2,259 1,874 1,719 2,208 2,323 14,705 13,832

 Department of Health and Human Services:

 National Institutes of Health 2,372 2,275 2,498 2,286 2,357 2,395 2,472 16,654 17,413

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 28,024 24,710 31,494 29,023 27,010 31,756 29,102 201,119 165,241

 Federal Hospital Insurance Trust Fund 28,507 14,889 23,729 30,792 23,458 17,429 24,163 162,967 153,714

 Federal Supplementary Medical Insurance

 Trust Fund 46,802 14,189 28,841 40,329 26,032 15,361 30,688 202,243 183,520

 Other 31,015 17,213 23,260 29,129 20,207 18,891 33,577 173,292 166,328

 Administration for Children and Families 3,794 3,662 4,488 4,250 3,843 4,641 3,905 28,583 28,473

 Other -34,057 -20,620 -25,707 -32,149 -24,028 -22,106 -40,392 -199,058 -186,132

 Department of Homeland Security 3,965 3,036 4,753 3,178 2,770 4,270 2,666 24,639 24,724

 Department of Housing and Urban Development 2,840 3,022 2,943 2,744 3,452 3,286 7,301 25,588 25,368

 Department of the Interior 614 956 944 866 1,232 1,289 858 6,760 6,405

 Department of Justice -6,301 2,665 8,825 819 3,575 3,020 2,218 14,822 17,003

 Department of Labor:

 Unemployment Trust Fund 2,972 1,882 4,000 3,563 3,377 3,682 3,137 22,615 31,385

 Other -2,997 1,413 1,265 1,483 1,139 508 1,390 4,201 4,709

 Department of State 1,933 2,410 2,601 1,742 1,702 2,339 1,747 14,474 15,541

 Department of Transportation:

 Highway Trust Fund 4,291 3,106 3,089 2,254 2,375 2,460 2,340 19,916 21,578

 Other 2,436 2,640 2,765 2,309 2,462 3,257 2,602 18,471 19,213

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 8,702 23,427 86,460 15,105 13,153 13,889 31,782 192,518 223,972

31
Classification June July Aug. Sept.

Fiscal

Year to

Date

Comparable

Period

Prior F.Y.

Oct. Nov. Dec. Jan. Feb. March April May

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2015 - Continued

[$ millions]

Outlays: - Continued

 Other 4,563 3,566 -3,429 13,092 48,729 18,697 14,256 99,475 37,118

 Department of Veterans Affairs:

 Compensation and Pensions 11,395 570 11,510 6,130 6,201 984 6,376 43,166 40,178

 National Service Life 82 56 88 74 75 89 95 559 544

 Other 7,314 5,292 7,249 8,017 6,697 6,682 6,880 48,130 46,364

 Corps of Engineers 682 367 684 513 520 574 575 3,914 3,765

 Other Defense Civil Programs 11,057 761 10,213 6,164 5,752 2,142 3,518 39,607 34,304

 Environmental Protection Agency 835 829 853 803 -650 609 377 3,654 4,958

 Executive Office of the President 27 29 33 40 30 35 34 229 214

 General Services Administration -19 -218 3 -223 -144 133 -384 -851 -187

 International Assistance Programs:

 International Security Assistance 722 1,525 1,156 2,769 519 1,228 469 8,389 7,670

 Multilateral Assistance 437 182 65 -7 1,958 344 141 3,120 605

 Agency for International Development 813 415 491 353 409 574 658 3,713 2,832

 Other 106 75 607 516 -238 310 -869 507 -278

 National Aeronautics and Space Administration 1,415 1,330 2,329 1,276 1,208 1,543 1,294 10,395 9,725

 National Science Foundation 477 474 503 483 495 538 551 3,522 3,664

 Office of Personnel Management 8,202 7,066 7,358 7,280 8,317 7,462 8,166 53,851 51,897

 Small Business Administration 58 65 69 64 -1,550 85 69 -1,139 -207

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 59,677 59,724 60,513 61,187 61,344 61,653 61,740 425,838 405,263

 Federal Disability Insurance Trust Fund

 (Off-Budget) 11,988 11,959 11,921 12,265 12,012 12,238 12,370 84,753 83,754

 Other 8,977 178 9,186 4,679 4,651 401 4,648 32,719 32,015

 Independent Agencies:

 Deposit Insurance Fund -166 191 -1,998 263 -1,530 -1,209 -1,452 -5,901 -6,257

 FSLIC Resolution Fund (**) (**) (**) (**) (**) (**) (**) 1 -1

 Postal Service:

 Off-Budget:

 Public Enterprise Funds -20 -487 -1,739 1,031 10 -191 -764 -2,160 -2,283

 Other 50 (**) ...... 208 (**) ...... ...... 259 256

 Other 71 ...... ...... ...... 29 ...... ...... 100 78

 Tennessee Valley Authority 176 21 294 -165 -180 19 317 482 -1,229

 Other 3,369 2,254 2,117 2,958 3,285 972 2,570 17,525 13,395

 Undistributed Offsetting Receipts:

 Employer Share, Employee Retirement -18,819 -5,325 -5,376 -5,306 -5,963 -5,950 -5,663 -52,402 -51,351

 Interest Received by Trust Funds 10,288 -1,472 -67,500 242 531 1,778 -4,874 -61,008 -75,853

 Rents and Royalties on the Outer Continental

 Shelf Lands -574 63 -946 -64 -275 -475 -324 -2,596 -3,772

 Other (**) (**) (**) ...... ...... ...... (**) (**) (**)

 Totals This Year:

 Total Outlays 334,432 248,254 333,463 324,289 331,738 287,105 315,087 2,174,368 ......

 (On-Budget) 271,514 178,516 311,588 257,510 259,778 214,910 251,492 1,745,308 ......

 (Off-Budget) 62,918 69,738 21,875 66,779 71,960 72,195 63,595 429,059 ......

 Total-Surplus (+) or Deficit (-) -121,713 -56,818 1,864 -17,546 -192,350 -52,918 156,714 -282,766 ......

 (On-Budget) -111,050 -43,347 -31,295 -23,755 -180,321 -56,128 138,519 -307,377 ......

 (Off-Budget) -10,663 -13,471 33,159 6,208 -12,028 3,210 18,195 24,610 ......

 Total Borrowing from the Public 74,090 64,849 101,554 -36,839 88,293 15,323 -36,024 271,246 517,525

 Total-Outlays Prior Year 289,511 317,679 231,821 306,247 337,880 252,741 307,383 ...... 2,043,262

 (On-Budget) 225,419 250,867 214,255 244,403 269,430 183,532 245,856 ...... 1,633,761

 (Off-Budget) 64,093 66,813 17,566 61,844 68,450 69,208 61,527 ...... 409,501

 Total-Surplus (+) or Deficit (-) Prior Year -90,584 -135,226 53,220 -10,250 -193,532 -36,895 106,853 ...... -306,413

 (On-Budget) -76,547 -122,210 15,796 -18,174 -182,457 -37,608 89,673 ...... -331,527

 (Off-Budget) -14,037 -13,017 37,424 7,925 -11,075 713 17,181 ...... 25,115

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

32
This Month

Excess Beginning of

This Year This Month

Close of

This Month

Fiscal Year to Date Securities Held as Investments

Current Fiscal Year

Classification

Receipts Outlays Excess Receipts Outlays

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of April 30, 2015

[$ millions]

Trust Receipts, Outlays, and Investments Held:

 Airport and Airway 1,251 933 318 7,664 7,205 458 12,759 13,561 14,026

 Black Lung Disability 53 20 33 317 169 148 ...... ...... ......

 Federal Disability Insurance 12,547 12,370 176 69,347 84,753 -15,406 70,113 54,401 54,646

 Federal Employees Life and Health ...... 152 -152 ...... 114 -114 66,771 66,791 66,638

 Federal Employees Retirement 2,590 7,118 -4,529 33,485 48,278 -14,793 876,056 837,167 837,120

 Federal Hospital Insurance 37,002 24,328 12,673 164,374 163,901 473 202,207 189,760 202,935

 Federal Old-Age and Survivors Insurance 78,995 61,740 17,255 463,953 425,838 38,115 2,712,805 2,733,614 2,750,918

 Federal Supplementary Medical Insurance 30,795 30,688 107 201,096 202,243 -1,147 68,391 70,823 70,964

 Hazardous Substance Superfund 35 -141 176 1,251 -813 2,064 3,446 4,167 4,319

 Highways 3,418 3,097 321 21,538 25,258 -3,720 10,696 9,222 9,189

 Military Advances 3,172 2,398 774 16,048 15,211 837 ...... ...... ......

 Military Retirement 6,411 4,783 1,628 84,288 33,012 51,276 483,111 532,448 534,439

 Railroad Retirement 573 1,080 -507 5,145 7,844 -2,699 2,673 2,687 2,745

 Unemployment 9,535 3,145 6,390 27,387 22,669 4,718 35,919 34,249 34,411

 Veterans Life Insurance 4 112 -109 168 652 -484 7,500 7,098 6,988

 All Other Trust 427 1,087 -660 4,356 2,452 1,904 24,285 26,258 25,227

 Total Trust Fund Receipts and Outlays and Investments

 Held from Table 6-D 186,807 152,913 33,894 1,100,415 1,038,785 61,630 4,576,733 4,582,243 4,614,565

 Less: Interfund Transactions 65,266 65,266 ...... 443,050 443,050 ...... ...... ...... ......

 Trust Fund Receipts and Outlays on the Basis of

 Tables 4 & 5 121,540 87,647 33,894 657,365 595,735 61,630

Total Federal Fund Receipts and Outlays 350,322 227,502 122,820 1,234,704 1,579,100 -344,396

 Less: Interfund Transactions 61 61 ...... 468 468 ......

 Federal Fund Receipts and Outlays on the Basis of

 Table 4 & 5 350,261 227,441 122,820 1,234,236 1,578,633 -344,396

Net Budget Receipts & Outlays 471,801 315,087 156,714 1,891,601 2,174,368 -282,766

Note: Details may not add to totals due to rounding. receipts and outlays since the receipt side of such transactions is offset

Note: Interfund receipts and outlays are transactions between Federal funds and against budget outlays. In this table, Interfund receipts are shown as an

trust funds such as Federal payments and contributions, and interest and profits adjustment to arrive at total receipts and outlays of trust funds respectively.

on investments in Federal securities. They have no net effect on overall budget ... No Transactions

33
Classification This Month Fiscal Year

to Date

Comparable Period

Prior Fiscal Year

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, April 2015 and Other Periods

[$ millions]

Receipts

 Individual Income Taxes 288,204 929,638 823,079

 Corporation Income Taxes 43,230 175,345 156,808

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 106,733 596,620 573,075

 Unemployment Insurance 9,496 26,471 27,639

 Other Retirement 301 2,105 1,984

 Excise Taxes 6,172 45,584 45,866

 Estate and Gift Taxes 3,245 12,156 11,150

 Customs Duties 3,430 20,845 19,691

 Miscellaneous Receipts 10,990 82,838 77,556

 Total 471,801 1,891,601 1,736,850

Net Outlays

 National Defense 48,150 346,826 357,664

 International Affairs 2,237 30,690 26,389

 General Science, Space, and Technology 2,244 16,433 15,976

 Energy 707 4,222 1,868

 Natural Resources and Environment 2,400 18,571 19,897

 Agriculture 562 19,584 22,469

 Commerce and Housing Credit 2,081 -16,570 -71,528

 Transportation 5,987 46,839 49,938

 Community and Regional Development 1,273 12,808 12,398

 Education, Training, Employment, and Social Services 8,489 60,193 49,545

 Health 39,060 271,616 225,397

 Medicare 44,715 313,250 289,500

 Income Security 44,908 331,934 337,455

 Social Security 74,100 510,577 489,011

 Veterans Benefits and Services 13,420 92,139 87,390

 Administration of Justice 4,181 30,883 29,959

 General Government 1,440 7,419 13,046

 Net Interest 25,121 131,950 142,010

 Undistributed Offsetting Receipts -5,987 -54,998 -55,123

 Total 315,087 2,174,368 2,043,262

Note: Details may not add to totals due to rounding.

34
Explanatory Notes 

1. Flow of Data into Monthly Treasury Statement

The Monthly Treasury Statement (MTS) is assembled from data in the

central accounting system. The major sources of data include monthly

accounting reports by Federal entities and disbursing officers, and daily

reports from the Federal Reserve banks. These reports detail accounting

transactions affecting receipts and outlays of the Federal Government and

off-budget Federal entities, and their related effect on the assets and

liabilities of the U.S. Government. Information is presented in the MTS on

a modified cash basis. 

2. Notes on Receipts 

Receipts included in the report are classified into the following major

categories: (1) budget receipts and (2) offsetting collections (also called

applicable receipts). Budget receipts are collections from the public that

result from the exercise of the Government's sovereign or governmental

powers, excluding receipts offset against outlays. These collections, also 

called governmental receipts, consist mainly of tax receipts (including

social insurance taxes), receipts from court fines, certain licenses, and

deposits of earnings by the Federal Reserve System. Refunds of receipts

are treated as deductions from gross receipts. 

Offsetting collections are from other Government accounts or the public

that are of a business-type or market-oriented nature. They are classified

into two major categories: (1) offsetting collections credited to

appropriations or fund accounts, and (2) offsetting receipts (i.e., amounts

deposited in receipt accounts). Collections credited to appropriation or

fund accounts normally can be used without appropriation action by

Congress. These occur in two instances: (1) when authorized by law,

amounts collected for materials or services are treated as

reimbursements to appropriations and (2) in the three types of revolving

funds (public enterprise, intra governmental, and trust); collections are

netted against spending, and outlays are reported as the net amount. 

Offsetting receipts in receipt accounts cannot be used without being

appropriated. They are subdivided into two categories: (1) proprietary

receipts - these collections are from the public and they are offset against 

outlays by agency and by function, and (2) intra governmental funds -

these are payments into receipt accounts from Governmental

appropriation or fund accounts. The transactions may be intrabudgetary

when the payment and receipt both occur within the budget or from

receipts from off-budget Federal entities in those cases where payment is

made by a Federal entity whose budget authority and outlays are excluded

from the budget totals. 

Intrabudgetary transactions are subdivided into three categories: (1)

interfund transactions, where the payments are from one fund group

(either Federal funds or trust funds) to a receipt account in the other fund

group; (2) Federal intrafund transactions, where the payments and 

receipts both occur within the Federal fund group; and (3) trust intrafund

transactions, where the payments and receipts both occur within the trust

fund group.

Offsetting receipts are generally deducted from budget authority and

outlays by function, by subfunction, or by agency. There are four types of

receipts, however, that are deducted from budget totals as undistributed 

offsetting receipts. They are: (1) agencies' payments (including payments

by off-budget Federal entities) as employers into employees retirement

funds, (2) interest received by trust funds, (3) rents and royalties on the

Outer Continental Shelf lands, and (4) other interest (i.e., interest collected

on Outer Continental Shelf money in deposit funds when such money is

transferred into the budget). 

3. Notes on Outlays

Outlays are generally accounted for on the basis of checks issued,

electronic funds transferred, or cash payments made. Certain outlays do

not require issuance of cash or checks. An example is charges made

against appropriations for that part of employees' salaries withheld for 

taxes or savings bond allotments - these are counted as payments to the

employee and credits for whatever purpose the money was withheld.

Outlays are stated net of offsetting collections (including receipts of

revolving and management funds) and of refunds. Interest on the public

debt (public issues) is recognized on the accrual basis. Federal credit 

programs subject to the Federal Credit Reform Act of 1990 use the cash

basis of accounting and are divided into two components. The portion of

the credit activities that involve a cost to the Government (mainly

subsidies) is included within the budget program accounts. The remaining

portion of the credit activities are in non-budget financing accounts.

Outlays of off-budget Federal entities are excluded by law from budget

totals. However, they are shown separately and combined with the onbudget outlays to display total Federal outlays. 

4. Processing

The data on payments and collections are reported by account symbol

into the central accounting system. In turn, the data are extracted from 

this system for use in the preparation of the MTS. 

There are two major checks which are conducted to assure consistency

of the data reported: 

1. Verification of payment data. The monthly payment activity reported by

Federal entities on the Statements of Transactions is compared to the

payment activity of Federal entities as reported by disbursing officers. 

2. Verification of collection data. Reported collections appearing on

Statements of Transactions are compared to deposits as reported by

Federal Reserve Banks. 

5. Other Sources of Information About Federal Government Financial 

Activities

 A Glossary of Terms Used in the Federal Budget Process, 2005

(Available from the U.S. Government Accountability Office, at calling

202-512-6000. This glossary provides a basic reference document

of standardized definitions of terms used by the Federal Government

in the budget making process). 

 Daily Treasury Statement (Available on the internet at

http://www.fms.treas.gov/dts/). The Daily Treasury Statement is

published each working day of the Federal Government and provides

data on the cash and debt operations of the Treasury. 

 Monthly Statement of the Public Debt of the United States (Available

on the internet at http://www.treasurydirect.gov/govt/reports/pd/

mspd/mspd.htm). This publication provides detailed information

concerning the public debt. 

 Treasury Bulletin (Available from GPO, Washington, D.C. 20401 on a

subscription or single copy and on the internet at

https://fiscal.treasury.gov/reports-statements/treasury-bulletin/). 

Quarterly, contains a mix of narrative, tables, and charts on 

Treasury issues, Federal financial operations, international statistics, 

and special reports. 

 Budget of the United States Government, Fiscal Year 20__ (Available

from GPO, Washington, D.C. 20401 on a subscription basis only and

on the internet at http://www.access.gpo.gov/usbudget). This

publication is a single volume which provides budget information and

contains:

- Appendix, The Budget of the United States Government, FY

20

- The United States Budget in Brief, FY 20

- Analytical Perspectives

- Historical Tables

 Combined Statement of Receipts, Outlays, and Balances of the

United States Government (Available from Bureau of the Fiscal

Service, U.S. Department of Treasury, Washington, D.C. 20227 and

on the internet at http://www.fiscal.treasury.gov/fsreports/

rpt/ combStmt/combStmt_home.htm). This report includes 

budgetary results at the summary level and presents individual 

receipt and appropriation accounts at the detail level.

35
Scheduled Release

The release date for the May 2015 Statement 

will be 2:00 p.m. EST June 10, 2015.

Internet service subscribers can access the current issue of the Monthly Treasury Statement through the

Bureau of the Fiscal Service’s website:

http://www.fiscal.treasury.gov/fsreports/rpt/mthTreasStmt/mthTreasStmt_home.htm